In this case, if natural person shareholders lend money to the company for free, they may not charge interest, and there is no tax risk in this case. On the contrary, if natural person shareholders borrow money from the company and charge higher interest than bank loans in the same period, it does not conform to the principle of independent trading, and the tax authorities have the right to adjust the unreasonable interest expenses. There is no provision in the individual income tax law that natural persons borrow money from the company without compensation, and there is no individual income tax risk for natural person shareholders. Interest must be charged, which is the need of tax planning.

Many people think that I am a shareholder of the company, and the company is short of funds now. I should lend money to the company, but there is no interest! It is out of the question. From the perspective of tax planning, this view is wrong! Why? Why? Here are some specific figures for comparison. According to the title description, the company is short of funds and needs to borrow 4 million yuan from abroad. According to the market interest rate 15%, the annual interest is 400 * 45% = 600,000 yuan. In addition, the company has always been profitable, and the profit faces dividends.

There are two ways to get 600 thousand from the company. Direct dividend. Natural person shareholders receive dividends from the companies they invest in, and the normal process is as follows. In accordance with the provisions of the Enterprise Income Tax Law, the company pays enterprise income tax at the rate of 25%, and then enters the after-tax profit link. When shareholders receive after-tax profit dividends, according to the provisions of the individual income tax law, natural person shareholders should pay individual income tax according to "interest, dividends and dividend income", and the tax rate is 20%.

Bian Xiao made a detailed interpretation of this issue, hoping to help everyone. You can leave me a message in the comments section if you have any questions. You can comment with me more. If there is anything wrong, you can interact with me more. If you like the author, you can also follow me. Your praise is the greatest help to me. Thank you.