1. Theoretically, it is taxable. Look at the nature of this sum. 2. First of all, individuals may have to pay personal income tax. If this part of the money is non-deductible, then tax adjustment will be made. But in fact, many companies try not to pay taxes. For example, the personal income tax withholding fee given by the tax bureau. It is something that needs to pay enterprise income tax. 3. Transfer from company account to private account According to national regulations, company account cannot be transferred to personal account casually, except for travel expenses and labor expenses. However, relevant contracts are usually provided, and the transfer amount generally does not exceed 50,000 yuan. However, the supervision of most banks in this respect is not strict. It's okay for you to do this, but I don't know if you will return the funds to the company afterwards. If you don't return them to the company, you will be in trouble. Moreover, if the travel expenses exceed a certain limit, they are not allowed to be deducted when the annual income tax is settled. In the end, enterprises still have to pay taxes. As for individuals, as long as they do not break the law and are not used by others, there is no problem.

The necessary conditions for transferring a company account to a legal person's personal account are small amount and few times, and its remarks can be: reserve fund, salary, welfare, etc. It seems nothing to withdraw money from company accounts and cash accounts. Withdrawing money from company accounts to personal accounts is just like withdrawing cash, but there are two problems:

(1) The bank statement reflects not cash withdrawal, but transfer;

(2) As a cashier, it is illegal to transfer the funds from the company account to your own account. Once there is an inspection, it is even more unclear. Companies make money from individuals by borrowing: other receivables loans: this can be done in bank deposit accounts,

But pay attention to tax risks:

(1) If you call relevant parties of the company, such as legal persons, shareholders, shareholders' families, etc. If the current accounts are not cleared for a long time, they may be regarded as dividends by the tax authorities, and personal income tax on dividends will be paid at the amount of *0.20, which is also a disguised escape of registered capital;

(2) Similarly, buying vehicles and houses for individuals with public funds also "enjoys" this kind of care-as dividends;

(3) It is best not to make a personal card directly, but to use money. You can write several cash checks, which is much less risky and more operable. The transfer from the company account to the private account must be legal and reasonable, and it is not allowed to transfer money at will, otherwise you may have to pay the legal price for your actions.