In practical work, we often see many enterprises? Other receivables? There are personal loans to employees in Zhongdu, some of which are reserve funds borrowed to meet employees' daily work, and some of which are paid to employees for special matters. The author, in combination with the tax policies related to personal income tax, reminds tax authorities and enterprise personnel that when the year-end is coming to an end, they should pay attention to other receivables. Pay attention to the handling of personal losses. According to the relevant provisions of the Reply of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Collection of Individual Income Tax for Enterprises to Purchase Houses or Other Properties for Individuals (Caishui [2008] No.83), individual investors, family members of investors or other personnel of enterprises borrow money from enterprises to purchase houses and other properties, and their ownership is registered as investors, family members of investors or other personnel of enterprises, and they fail to repay the loans after the end of the loan year, regardless of whether the owners deliver the properties to enterprises for free or paid use. The second paragraph stipulates that the above income obtained by individual investors or their family members of enterprises other than sole proprietorship enterprises and partnership enterprises shall be regarded as the dividend distribution of enterprises to individual investors. Income from interest, dividends and bonuses? Personal income tax is levied on the project. This policy expands the range of people involved in a tax from investors to all employees of the enterprise, greatly increasing the range of people involved in a tax and the scope stipulated in the tax law. In fact, as early as 2003, the second paragraph of the Notice on Regulating the Collection and Management of Individual Income Tax of Individual Investors (Caishui [2003] 158) issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China made it clear that individual investors borrowed money from their investment enterprises (except sole proprietorship enterprises and partnership enterprises) during the tax year, and it was neither returned nor used for the production and operation of enterprises after the tax year ended. Income from interest, dividends and bonuses? Personal income tax is levied on the project? . In 2005, in order to strengthen the management of individual investors' borrowing from their investment enterprises, State Taxation Administration of The People's Republic of China issued the Notice on Printing and Distributing the Measures for the Administration of Individual Income Tax (Guo Shui Fa [2005] 120). Paragraph 4 of Article 35 of this document stipulates that loans that have not been used for the production and operation of enterprises with a term exceeding 1 year shall be taxed in strict accordance with relevant regulations? . As the document has been implemented since June 65438+ 10/day, 2005, since June 65438+1 0/day, the period for individual investors to borrow from their investment enterprises (except sole proprietorships and partnerships) has exceeded/kloc. After the tax year ends? , and not used for the production and operation of enterprises, outstanding loans can be regarded as dividends distributed by enterprises to individual investors, according to? Income from interest, dividends and bonuses? Personal income tax is levied on the project. In fact, this emphasizes that individual investors are not allowed to use corporate funds for other purposes, otherwise, whether they buy assets or non-operating loans will be regarded as dividends. There are three points to note here: first, what is the premise of taxation? The outstanding period of the investor's personal loan exceeds 1 year and is not used for production and operation? ; Second, we should pay attention to the above policies (excluding sole proprietorship enterprises and partnership enterprises); Third, what should we pay attention to? Income from interest, dividends and bonuses? Personal income tax is levied on the project. Document Caishui [2008] No.83 further clarifies that investors, their families or other personnel of enterprises borrow money from enterprises to buy houses and other property, and the property rights are registered as sole proprietorship enterprises, partnership enterprises, investors' families or other personnel of enterprises, and those who fail to return the loans after the end of the year are all regarded as enterprises distributing in kind to individuals, and personal income tax should be levied according to law. According to the provisions of the second paragraph of this document, the above income obtained by individual investors or their family members of a sole proprietorship enterprise or partnership enterprise shall be regarded as the profit distribution of the enterprise to individual investors. Income from the production and operation of individual industrial and commercial households? Personal income tax is levied on the project. The above income obtained by other personnel of the enterprise shall be in accordance with? Salary income? Personal income tax is levied on the project. For example, Huang, one of the investors of a limited company, borrowed 5 million yuan from the company in February, 20 10, with a loan term of 1 year, and still failed to repay the loan by August, 20 13. Since it is a limited company, not a sole proprietorship partnership, it should be based on? Income from interest, dividends and bonuses? Personal income tax is levied on the project. Huang should pay personal income tax of 500? 20% = 100 (ten thousand yuan). For example, in February 2065,438+00, Li, an employee of the above-mentioned limited company, borrowed 5,000 yuan from the company, and Li's salary was 2,000 yuan per month, which was still unpaid by August 2065,438+03, because Li belonged to? What about the rest of the business? So should Li press it? Salary income? Pay personal income tax. Liying's personal income tax [(50000+2000)-3500]? 30%-2755 = 1 1795 (yuan). Individual investors or their family members of a sole proprietorship enterprise or partnership enterprise who obtain loans from the invested enterprises to purchase commercial houses shall calculate and collect individual income tax according to the provisions of individual industrial and commercial households. For taxable items, the enterprise shall withhold and remit personal income tax. The loan income obtained by other employees of the enterprise shall be deducted when withholding taxes? Payable to employees? Subject, credit? Tax payable? Personal income tax payable? Theme. The loan income obtained by individual investors or their family members of a sole proprietorship enterprise or partnership enterprise shall be deducted when individual industrial and commercial households pay taxes? Income tax expense? Subject, credit? Tax payable? Personal income tax payable? Theme. When an individual investor or his family members of an enterprise other than a sole proprietorship or partnership obtain a loan and pay dividends and profits, they shall be debited? Dividends payable? Subject, credit? Tax payable? Personal income tax should be withheld? Subjects and? Cash in stock? Theme. Tax authorities and enterprise financial personnel can pass? Other receivables? This subject conducts targeted audits on the time and use of investors' loans. Enterprises should require employees to timely return loans used to purchase real estate or real estate for more than 1 year. If it is a commercial loan, you must get the credentials of the commercial loan.