Whether the loan between a company and an individual is taxable depends on the situation, as follows:

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2. If the company borrows money from an individual and the company pays interest, then the individual needs to pay personal income tax. Personal income tax is required under the following circumstances:

(1) Loans from individual shareholders or investors: individual investors borrow money from their investment enterprises (except sole proprietorship enterprises and partnership enterprises) during the tax year, and if the loans are not repaid or used for the company's business activities after the end of the tax year, the unpaid loans can be regarded as the dividend distribution of the company to individual investors, and personal income tax will be levied according to the interest and dividend income items. Individual investors in a sole proprietorship enterprise or partnership enterprise regard the company funds as the consumption expenses of individuals, family members and related personnel, as well as the purchase of automobiles, houses and other property expenses, and regard them as the profit distribution of individual investors, and incorporate them into the investors' personal income from production and operation, and collect personal income tax according to the items obtained from individual industrial and commercial production and operation;

(2) Loans from other individuals (non-shareholders): Other employees (non-shareholders) of the company borrow money to buy houses and other properties, which are registered as the ownership of investors. If the loan has not been paid off after the end of the loan year, personal income tax shall be paid according to the salary income. Otherwise, if an individual borrows money from the company without buying a house or other property, it will not be incorporated into the "income from wages and salaries" to pay personal income tax.

There are mainly the following situations for paying back taxes:

1. Failing to pay taxes without permission or failing to pay taxes in time after the allowed tax arrears period ends;

2. If there is any change, make a supplementary report after adjusting the pre-tax deduction items;

3, wages and salaries and other income, not timely payment;

4. The enterprise fails to identify the tax in time.

To sum up, taxpayers and withholding agents shall pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.