If the transfer is taxable income such as wages and salaries, individuals need to pay personal income tax in accordance with the tax law. If the transfer is a non-taxable item, there is no need to pay tax.
Key points of personal transfer tax treatment:
1. Transfer between individuals usually does not need to be taxed, but a handling fee may be incurred;
2. Transferring from a company account to a personal account may involve tax issues, especially in the name of wages;
3. There is no need to pay taxes when transferring from an enterprise account to a company legal person account, but tax issues should be considered when settling the company's profits;
4. Enterprises need to pay taxes when distributing profits to shareholders;
Business-to-business transfers usually do not involve tax issues, because such transfers are not included in the tax scope.
To sum up, whether personal public-private transfer needs to pay taxes depends on the nature and purpose of the transfer. If it is taxable income, you need to pay personal income tax, otherwise you don't need to pay tax. It is recommended to consult the local tax authorities for details.
Legal basis:
Individual Income Tax Law of the People's Republic of China
second
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.