There is no specific document of "payment method". If the transaction object of your company is a natural person, you can transfer the money to his personal account according to the actual business situation. At the same time, it is suggested that your company use the company account to handle the collection and payment procedures. When an enterprise incurs expenses, it shall obtain a pre-tax deduction certificate as the basis for deducting relevant expenses when calculating the taxable income of enterprise income tax. Please refer to the following documents for specific deduction voucher provisions.
The payer is the withholding agent, withholding and remitting personal income tax for the interest and dividend income obtained by the individual. The tax authorities determine taxpayers according to the provisions of the tax law, but do not interfere with the relevant agreements reached by buyers and sellers on the actual undertakers of transaction taxes and fees.
Taxpayers who receive interest, dividends and bonuses, but withholding agents fail to withhold taxes, shall file tax returns with the competent tax authorities in accordance with the regulations before June 30 of the following year, and submit a personal income tax return (Form A).
It should be noted that:
Gong Hu is divided into basic deposit account, general deposit account, special deposit account and temporary deposit account. Basic deposit account is used for daily fund transfer settlement and cash receipt and payment. An enterprise can only open one basic deposit account, and depositors' wages and bonuses can only be handled through basic deposit account. General deposit accounts can open multiple accounts in multiple banks without restriction, but general deposit accounts can not handle cash withdrawal, but can handle transfer settlement and cash deposit.