If you want to handle this problem properly, the best way is to ask the boss if you should pay back the 500 thousand later. Confirm the boss's intention first, and the rest will be easy.
If the boss says, I don't have to pay back this 500 thousand. I still have money at home anyway. As a shareholder, I have an obligation to inject capital into the company. Consider it my investment. It will be easy to get such a reply. Obviously, it will be regarded as the boss's investment fund. Just borrow bank deposits and paid-in capital. It should be noted that since it is an investment, the money cannot be transferred back to any boss's personal card, otherwise it will be suspected of withdrawing the investment. At the same time, if the fund account books are changed, stamp duty shall be accrued in accordance with relevant regulations. Don't forget to pay. Stamp duty is not much, but I don't know how much once I find that I owe tax.
Second, if the company is just registered and still in the start-up stage, and the boss starts the company operation with 500,000 yuan, the boss is not well off, and the 500,000 yuan will be paid back when the company has a surplus. Then you can handle shareholder loans, bank deposits and other payables, which is equivalent to the money borrowed by the company from the boss, and you have to pay it back sooner or later.
Ask the boss's intention clearly, and the accounting will be easy to handle.
It is also clear that different types of companies have different legal risks. For example, a limited company is a commercial legal person, that is, although it has no human form, it is no different from a natural person in law and has its own rights and obligations. The capital exchange between the company's Gong Hu and shareholders' personal cards needs to be standardized. There are generally three things between shareholders and the company: the first is capital injection, the second is dividends, and the third is divestment. If the shareholders are also company executives, they can use their personal accounts to conduct capital transactions in the name of paying salaries and reimbursing expenses. In other cases, they should take the personal cards of shareholders as little as possible, so as to avoid hotchpot, which will lead shareholders to assume unlimited liability of the company.
There is no right or wrong accounting treatment, the key is whether it meets the boss's expectations, so the boss has the final say in this matter.
what do you think? Say it and listen.
Just state the purpose truthfully.
The boss and the company are two independent legal subjects, and there may be many kinds of money exchanges between them.
The first type: investment. Then write the investment money. As a shareholder, the boss invests in the company, writes the investment funds and increases the paid-in capital through accounting treatment.
The second type: the relationship between funds and loans. If the company is short of money, the boss can lend the company 500 thousand as a creditor, and then write an iou.
The third type: the boss receives the business payment, that is, the payment for goods. Originally, the money should have been paid by the customer to the company's corporate account, but it was paid to the boss himself, who then transferred it to the company. Of course, it is best to avoid this situation, and it is better to suggest that customers call the company directly.
Fourth: the boss himself has business dealings with the company, such as buying the company's products, which is also payment or advance payment.
Fifth: the boss has not reimbursed the petty cash before, and now he returns it to the company, or the boss borrowed money from the company before, that is, he returns the arrears.
Sixth: Some bank loans are applied by the boss personally, and then transferred to the company after being credited to the personal account, which is equivalent to the boss lending to the company.
In short, from the perspective of legal compliance, it is ok to write truthfully. If it is compliant, there is no risk.
Of course, if this capital transaction is irregular, you need to consider the risks involved, and then decide how to write it properly.
I'm glad to answer your question. The boss transferred 500,000 yuan to the company account, which actually means that the private account transferred 500,000 yuan to Gong Hu. First, you can transfer money regardless of the purpose. Gong Hu does not transfer money to private households. Second, the boss can transfer money at the bank counter or directly from online banking. The purpose of writing is also written directly when the boss transfers money. You want to know the purpose of asking this question. Are you writing this to avoid taxes? Then you should be a financial officer. As a financial officer, I think you should give your boss some advice for several purposes. Every suggestion tells him the pros and cons of writing like this, and let the boss make a decision, so the boss will despise you. Details are as follows:
I. Advantages and disadvantages of using paid-in capital
The prerequisite for writing this purpose is that the paid-in capital of the company shares held by the boss is 500,000 yuan, which is relatively simple. The advantage is that the company's funds may be tight, which solves the problem of tight company funds. The disadvantage is that it does not play a role in tax avoidance.
Second, the advantages and disadvantages of using corporate loans
(A) the advantages and disadvantages of lending money to the company in the name of the boss himself
If the boss and other shareholders agree to lend it to the company at a monthly interest rate of 2%, the only benefit is that the company can increase the cost by 500,000 4.9% (the benchmark interest rate of bank loans) = 24,500 yuan per year. If the company's annual profit is less than 6,543,800 yuan, it can save enterprise income tax 1.225 yuan, and alleviate the company's financial shortage.
(two) the advantages and disadvantages of individual industrial and commercial households established in the name of the boss to borrow money from the company
Because individual industrial and commercial households can't open Gong Hu, the boss can transfer 500,000 yuan to the company's Gong Hu account with the owner's private bank card of the tripartite agreement signed by individual industrial and commercial households with the tax bureau and the bank, which has the advantage of tax avoidance. First, it can save enterprise income tax 1.225 yuan. II. Individual income tax shall be paid according to business income, with annual interest = 500002% 1.2000. Personal income tax of business office = 120000 10% 5%=600 yuan, which can save individual tax = 120000 20%-600=23400 yuan, and the total tax avoidance is 24625 yuan. The disadvantage is that there is an individual industrial and commercial household under its name, but this individual industrial and commercial household can also play other tax avoidance roles.
Three, the advantages and disadvantages of the proceeds transferred to the company in the name of the company
Other companies transfer the company's income to the boss's personal card, and then the boss transfers it to the company, which is not acceptable. The disadvantage is that once the risk is detected or sent through the bank tax association, at least all the capital flows of the boss card should be checked, which is very risky and is not recommended.
To sum up, it is best for the boss to transfer 500,000 yuan to the company to fill in the loan, but it must be the company's Gong Hu account on the boss's private bank card of the tripartite agreement signed by the individual industrial and commercial households established in the name of the boss and the tax bureau and bank; Secondly, individual industrial and commercial households established in the name of the boss lend money to the company; Never transfer it to the company in the name of its income.
At present, there are three situations! First: as an investment fund.
The boss is the major shareholder of the company. If the company's current capital operation is difficult and it is urgent to pay wages and daily operating expenses, then the boss can use this money as investment funds to enter the company (not included in the company's profits) and can directly use it for the company's operation. Write the transfer remarks directly: the investment funds are enough. One thing is very important. Once it enters the company account as investment funds, it cannot be returned to shareholders, otherwise it will be easily detected and there is a risk of tax evasion!
Second: borrowing as a shareholder.
The boss is a shareholder of the company. When the company is in financial difficulties, you can temporarily lend the money to the company for use, and then the company will transfer it back to the boss card. The boss doesn't need to pay taxes, just provide some proof materials! Remarks: Shareholders' loans
Third: collect money
In the past, the boss might charge for the company's business. In principle, the customer directly hits the company's corporate account, and the company issues invoices. But the customer personally transfers it to the boss, and then transfers it to the company through the boss.
Come uninvited
What should I write? What does it say? Isn't this a very simple thing? There should be no doubt.
The boss often talks with the company's funds, which is the legendary transfer of public accounts to private accounts and private accounts to public accounts. Either the company's money is transferred to the boss, or the boss's money is transferred to the company. No matter how the funds flow, they need to be truthfully recorded according to the nature of the transfer.
In this topic, the boss transfers money to the company, which can be summarized as follows from the company's point of view:
Capital investment In reality, many small enterprises are private companies, and their bosses are direct investors. The registered capital of these companies is mainly paid by the boss. In this case, the boss deposits funds through the bank, indicating that it is investment funds, and the specific purpose is "investment funds". You can write: "the investment amount invested by XXX has arrived."
Now it is a subscription system to borrow money to set up a company. Many investors don't actually contribute, and the company needs funds to operate. When there is no money in the account, the most direct, effective and practical way is for the boss to inject funds into the company in the form of loans, which is very common in practice.
In this case, for the company, the money transferred by the boss is actually "borrowing", which can be written as "receiving the money borrowed by XXX".
As mentioned above, many bosses "take" money from the company. If the boss takes the company's money, if it is not used for the company's production and is not returned for a long time, it is regarded as dividends and needs to pay personal income tax.
Under this premise, no matter what intention the boss "borrows" money from the company, he always has to pay it back. This kind of boss who borrows money first and then pays it back is obviously treated as "repayment". The boss transfers money to the company, which can be written as "receiving XXX and paying back the debt".
According to personal experience, it should be mainly these situations. I hope it helps you. Goodbye.
The boss's transfer of 500,000 yuan to the company is also a large transfer. The transfer between shareholders and the company is not necessarily a risky "private transfer". How to write the specific purpose is generally based on the nature of the money, such as investment or loan to the company.
1. The boss's investment in the company. Although most enterprises now implement subscription system, the operation of enterprises also needs initial capital investment. Therefore, shareholders need to pay some capital at the beginning. At this time, when shareholders invest capital, they can write "investment funds" according to their actual purposes, and the specific remarks are clearly "investment funds of XXX".
2. Shareholders' loans to the company. Another common form of boss's investment in the company is "borrowing".
As we all know, the risk of a company lending money to shareholders may be regarded as dividends. But in fact, there are some things that shareholders should pay attention to when lending money to enterprises.
If interest income is charged on the money lent by shareholders to enterprises, it will involve value-added tax and personal income tax. At the same time, it is necessary to have a relevant loan contract, which needs to list the main items such as the purpose of the loan and how to determine the interest, so as to prove that the loan is true and effective.
In addition, whether the interest paid by the enterprise to shareholders can be deducted before income tax depends on the situation. First, the interest rate cannot be higher than the loan interest rate of similar financial institutions in the same period; Secondly, whether the shareholder has paid the capital contribution, if it is not paid within the time limit stipulated in the articles of association, the loan interest will not be deducted; Third, have you doubled your debt investment and equity investment, and the excess cannot be deducted.
At the same time, we should pay attention to the standardization of operation when transferring money. Investment funds and loans should come from shareholders' accounts. Handling personnel should keep relevant original vouchers, including contract transfer vouchers, so as to facilitate later accounting check. In the later period, it is necessary to regularly clean up the current funds between shareholders and the company. Thereby avoiding related risks.
To sum up, how to write the purpose depends on the nature of the business. We should pay attention to the operating specifications as much as possible to avoid related risks.
The answer to this question is as follows:
1. In this case, different accounting methods should be adopted according to the business essence. Common accounting treatments in practice mainly include the following:
First, the boss transfers investment funds. Accounting treatment is as follows:
Borrow: 500,000 yuan from the bank.
Loan: paid-in capital is 500,000 yuan.
Second, the boss will repay the money he borrowed from the company before. Accounting treatment is as follows:
Borrow: 500,000 yuan from the bank.
Borrowing: other receivables XXX borrowed 500,000 yuan.
Third, the boss lends money to the company to operate. Accounting treatment is as follows:
Borrow: 500,000 yuan from the bank.
Loan: Other payables-RMB 500,000 yuan from XXX.
Fourth, the boss will transfer the company money received through the personal account to the company. Accounting treatment is as follows:
(1) If the income has been confirmed in the previous period.
Borrow: 500,000 yuan from the bank.
Loan: RMB 500,000 yuan was recovered from the accounts receivable XXX.
(2) If the income is not recognized in the previous period.
Borrow: 500,000 yuan from the bank.
Loan: main business income 10000 yuan.
Taxes payable-VAT payable (output tax) (general taxpayers generally calculate taxes)
Taxes payable-simple taxation (simple taxation for small-scale taxpayers or ordinary taxpayers)
The boss transferred 500,000 yuan to the company. As a financial officer, he must know the source and purpose of the transferred funds. Only in this way can he make accurate accounting and guard against tax risks.
How to write the purpose of the boss's transfer to the company depends on whether the boss should get his money back. Different accounting methods are different.
Take back the boss and start a company. At a certain stage, the company needs a sum of money temporarily because of the turnover demand, but there is not so much money in the company account for the time being. At this time, you can ask the boss to borrow some money for emergency use, and you can directly state the purpose of the loan. The accounting treatment of the company is as follows: 500,000 yuan in cash; Loan: Other payables are 500,000 yuan. The shareholders of this fund can recover it at any time, as long as the payment of the subsequent enterprises is collected, the account funds are sufficient, and the enterprises are required to pay interest.
Of course, there is another possibility, that is, the boss borrowed 500,000 yuan from the company before, and now the boss has come to pay off the company's debts. The accounting of this subject is: 500,000 yuan for short-term loans and 500,000 yuan for other receivables.
Don't take it back. If the shareholders do not intend to get the money back after transferring it to the enterprise, then the money can be regarded as investment money and can be directly written as investment money. As investment funds, after the money is credited to the company account, it can no longer be taken out at will, otherwise it will be regarded as withdrawing funds.
There are two ways to account for the unrecovered investment funds: one is directly included in the paid-in capital of the enterprise (provided that the original paid-in capital is less than the registered capital of 500,000 yuan or more); The other is that the registered capital of an enterprise has been paid and then transferred to an investment fund, and can only be transferred to a capital reserve account.
To sum up, of course, remittance does not need to specify the purpose of remittance. Even if remittance is needed, it can be simply written as current account, without being very detailed (except investment).
The boss transferred 500,000 yuan to the company. If the boss does not say the specific use, there may be the following six uses: First, the investment money subscribed by the boss.
If it is the investment money subscribed by the boss, it will be regarded as "investment money". Financial treatment is reflected in the debit and credit of "bank deposit" and "paid-in capital" respectively.
Second, the boss borrowed money from the company.
If the money transferred out is to repay the previous loan, the purpose should be filled in as "loan repayment or repayment". When the payment is reflected, debit "bank deposit" and credit "other receivables" or "other payables".
Third, the company borrows money from the boss.
If the money transferred is borrowed by the company from the boss, its purpose should be filled in as "loan". According to the term of payment, the money entering the company is reflected in the debit of "bank deposit" and the credit of "short-term loan" or "long-term loan".
Four. payment
This possibility is small, but it is not without it. When the boss buys goods or services from the company, the transferred money is debited to the subject of "bank deposit" and credited to "accounts received in advance" or "accounts receivable".
Verb (abbreviation for verb) current deposit account
If the money transferred by the boss to the company is not specified, or the purpose is "working capital", then fill in "current payment" or "working capital" for this purpose. The amount is also reflected in the debit of the bank deposit account and the credit of other receivables or other payables.
6. Money collected by the boss
If the money transferred is collected by the boss. According to the nature of the money received, please refer to the above item 1-5 to fill in the purpose and conduct accounting treatment.
In a word, the boss must ask the purpose of the money transferred by the boss to the company to facilitate financial accounting. If the boss doesn't want to explain the purpose or it's not convenient to consult the boss for the time being, he should first make accounting treatment in the subject of "Other Receivables" or "Other Payables" for the time being, and then make reconciliation according to its actual purpose after knowing its purpose. This depends on whether the company has standardized requirements. In these two operation modes, there are different specific requirements.
Public companies such as listed companies and financial institutions have strict regulations on their internal control system and the flow of funds required by the regulatory authorities.
Take listed companies as an example. In the transfer bill of the bank transfer voucher, it is necessary to clearly indicate the nature of the money, and it is necessary to indicate the investment money. More practically, it is private investment money or public offering of shares to raise funds.
Although the major shareholder transfers 500,000 yuan to the company, which does not occupy the funds of listed companies, it usually needs to be handled with caution. The nature of the money is described in detail in the bank transfer business voucher.
Non-public small and medium-sized enterprises are generally weak in internal control management, and basically the boss has the final say. The only regulatory layer may be the local taxation bureau, which generally means meeting basic tax requirements.
Therefore, there are not many specific requirements for the transfer between the boss and the company, and the capital exchanges between the two are often frequent. What I encounter most in my work is the transfer description part of the transfer voucher, all of which are replaced by the words "fund exchange". At most, I will distinguish investment funds and mark them separately.