2. The State prohibits the private deposit of public funds, and can only transfer the following funds:
1. Wages/bonuses/labor income of enterprise employees, personal creditor's rights and property rights transfer, personal securities and futures deposits, refund of insurance claims and other personal legitimate funds. If the amount exceeds 50,000, relevant certificates shall be provided to the bank. Such as award-winning certificate, labor contract, certificate of securities and futures company, transfer agreement, certificate of insurance company and other supporting materials.
B: Actually, it is also possible to write a cash check from the company account and deposit it in a personal account. However, it is also necessary to comply with the above provisions and provide corresponding certificates.
Necessary conditions for transferring a company account to a legal person's personal account: small amount; Not many times; Remarks can be: petty cash, salary, welfare, etc.
Companies make money for individuals, and the accounting method is as follows
Debit: Other receivables.
Loans: bank deposits
Accounts can be handled in this way, but there may be tax risks:
1. If you call the relevant parties of the company, such as legal persons, shareholders and their 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, using public funds to buy a car and a house for individuals also "enjoys" this kind of care-it is a dividend.
All in all,
1. You can use basic account or open an ordinary account for your daily business. No matter in basic account or general accounts, the name of the company is very strict, because there is a clear statement every month, and any transaction is clear. The supervision of basic account and general accounts is actually similar, and the focus of bank supervision lies in the size and direction of funds.
2. Corporate accounts can be transferred to private accounts, but only for personal reimbursement, salary payment and loans from shareholders or employees. The former needs to open the function with banks, and some banks with personal loans do not open large-sum transfers, so loans need formal loan contracts. Consult the bank for details. Otherwise, it will be very troublesome to be targeted by banks and tax authorities.
3. basic account can withdraw cash, but general accounts cannot directly withdraw cash. The daily cash withdrawal amount in basic account is 50,000 yuan. If you want to withdraw more than 50,000 yuan on the same day, you need the company to issue a written statement explaining the specific purpose of the withdrawal, which will be signed by the leader of the branch where the account is opened.
4. No matter the size of the company, the current vouchers of ordinary accounts also need to be kept by agents, otherwise the consequences will be at your own risk.
Although corporate accounts are different from private accounts, corporate accounts can transfer money to personal accounts, so legally speaking, the normal flow of funds is legal. Although a legal person is not a biological person, it is a law that personifies an organization.