1, money with shareholders and legal persons of the company

Loan form:

Personal accounts of shareholders or legal persons of a company often have transactions with Gong Hu of the company (such as borrowing and repayment). It is often recorded in other accounts receivable accounts. If there is a balance in this account after one year, the tax authorities will think that this is a disguised distribution of dividends to shareholders and require shareholders to pay personal income tax.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Regulating the Administration of Individual Income Tax Collection of Individual Investors [2003] 158 No.

II. How to Deal with the Long-term Non-repayment of Loans by Individual Investors from Enterprises (except sole proprietorship enterprises and partnership enterprises) in which they invest. If an individual investor borrows from an enterprise (except sole proprietorship enterprises and partnership enterprises) in a tax year and fails to repay the loans after the end of the tax year, the unpaid loans can be regarded as dividend distribution by enterprises to individual investors, and personal income tax shall be levied according to the items of "interest, dividends and dividend income".

Policy interpretation: Whether it is recognized as "interest, dividend and bonus income" mainly depends on the purpose of borrowing, and has nothing to do with the profit and loss of the enterprise! These provisions do not apply to loans that are not returned, but are used for business operations.

Investment recovery:

When individual shareholders withdraw their capital, they may recover their money in various names, such as transfer income, liquidated damages, compensation, compensation, etc. No matter what the name is, they must pay personal income tax. However, how much to pay depends on the amount of investment recovered. For example, the original investment is100000, and now the investment is recovered by 300000. Compared with the initial investment, there is no profit, so there is no need to pay. If the recovered investment is greater than the initial investment, you need to pay taxes.

2. Transfer to the private account of the boss of the other company.

The payee's private owner has a company:

The owner of this private household has a company, and the capital flow this time does not match the usual capital flow of the owner of the private household. When the payment can't be received, the tax authorities will think that the company has not confirmed its income in order to evade taxes, so it will use a personal account to collect money. In this case, tax evasion will be punished.

Private households are self-employed bosses:

If it is a business transaction with an industrial and commercial self-employed person or individual, and the other party does not have a corporate account, and it is a tax-free project, then the industrial and commercial self-employed person or individual does not involve the issue of tax payment. It is typical to purchase agricultural products from farmers or farms, and the payment to farmers is generally direct transfer, and farmers do not have to pay taxes. (Self-employed individuals may not open corporate accounts. )