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? The new personal income tax law has kicked off in 219, which is a major favorable policy and regulation for every taxpayer. However, although the new tax law has reduced the tax burden of most people, there are still some high-income groups bearing high tax burdens, so there is an urgent need for personal income tax planning. Then, what are the common misunderstandings in tax planning that we need to avoid? Next, this article will briefly introduce this.

Generally speaking, there are some misunderstandings in tax planning in enterprises and individuals nowadays:

3. The company's income goes into personal accounts

This means that the income of enterprises is directly transferred into personal accounts, and then the money is used to pay employees, so as to reduce the tax burden of employees. In fact, this approach is also undesirable. The reason is that the income of hidden enterprises is equal to hidden taxes, which is absolutely not allowed by the state. According to Law Interpretation No.2191, those who illegally engage in fund payment and settlement business, if the circumstances are serious, shall be convicted and punished for the crime of illegal business operation. If the circumstances are serious, it means that the illegal business operation amount is more than 5 million yuan or the illegal income amount is more than 2, yuan. Illegal settlement business includes providing others with the service of transferring the unit bank settlement account to personal account and providing others with the service of cashing checks. Therefore, this method can not be adopted by enterprises.

4. Invoice reimbursement

This is one of the methods often adopted by many enterprises before. That is, part of the employee's salary will be reimbursed through the invoice provided by the employee. However, nowadays, this method will transfer the related risks to enterprises. This is because, according to State Taxation Administration of The People's Republic of China No.28, 218, the pre-tax deduction certificate of an enterprise should conform to the principles of authenticity, legality and relevance. The bills found by employees are often full of loopholes, and even have fake invoices and so on. If the enterprise uses these bills to enter accounts, then the later risks need to be borne by the enterprise itself.

The above is the introduction of common misunderstandings in personal income tax planning today. Therefore, both individuals and enterprises should pay attention to effectively avoiding the above situations when planning personal income tax, and take reasonable and legal tax planning methods to promote the implementation of this work, so as to ensure the maximization of personal income. For reference only, I wish everything well and hope to adopt it.