Legally speaking, even if you hold 100% of the shares, you can't take the company's property at will. If it is used, it shall bear corresponding criminal responsibility according to the amount. As far as taxation is concerned, it can be seen that the company's profit distribution needs to pay 20% personal income tax. If you don't pay taxes, you are suspected of tax evasion, and the consequences are very serious.
Case study:
1. Wang XX is the boss of a company and belongs to 100% controlling shareholder. At the end of 20 19, he borrowed 2.4 million yuan from the company in the name of loan and never paid it back.
Tax = 2.4 million yuan * 20% = 480,000 yuan.
2. Wang XX is the boss of a company and belongs to 100% controlling shareholder. At the end of 20 19, the shareholders' meeting decided to take out 2.4 million yuan from the undistributed profits to pay dividends to shareholders, with a total score of 2.4 million yuan.
Tax = 2.4 million yuan * 20% = 480,000 yuan.
3. Wang XX is the boss of a company and belongs to 100% controlling shareholder. At the end of 20 19, assuming that other factors are not considered, he will receive a monthly salary of 200,000 from the beginning of the year and 2.4 million by the end of the year.
Tax-related = (2.4 million-60,000 yuan) * 45%-1865,438+0.92 million yuan = 8,765,438+0.08 million yuan.
4. Wang XX is the boss of a company and belongs to 100% controlling shareholder. At the end of 20 19, he got the year-end bonus of 2.4 million yuan at the end of the year without considering other factors.
Tax-related = 2.4 million yuan * 45%- 1.5 1.6 million yuan = 1.06484 million yuan.
5. Wang XX is the boss of a company, and he belongs to 100% controlling shareholder. At the end of 20 19, due to his own housing expenses, the house price was 2.4 million yuan, and Mr. Wang directly bought it in the name of the company.
Personal tax =0
To sum up, scheme 5 pays the least tax, but other taxes will be paid after scheme 5, which is the lowest in terms of tax alone.
Therefore, tax planning is very necessary, but when we usually do tax planning, we must pay attention to the fact that the business of the enterprise itself must be true, otherwise it will become tax evasion.
Financial personnel can use preferential tax policies to save taxes. For example, many regions are now attracting investment, and the tax incentives are relatively strong. For example, Bian Xiao has a local tax support policy, which is as follows:
The value-added tax is 70%-75% of the local retention tax (40% of the total local retention tax).
Enterprise income tax gives enterprises 70%-75% local retention (32% of the total local retention tax).
Enterprises don't need to actually operate in the local area, they only need to register in the local area to enjoy preferential tax policies, so they can make good use of them!