On the one hand, it involves the provisions of the financial system on cash management, on the other hand, it involves tax inspection of tax evasion.
From the perspective of tax payment, fund transfer is an auxiliary means to verify whether there is tax evasion. Whether to pay taxes depends on whether the taxpayer has assumed the tax obligation stipulated in the tax law. For example, whether VAT taxpayers sell goods or provide services; Whether the income tax payer obtains income.
The company transferred a large sum of money to a private account. Whether to pay taxes or not depends on the reason why the money happened.
1. If you have business dealings with self-employed industrial and commercial households or individuals, and the other party does not have an enterprise account, and it is a tax-free item, then the self-employed industrial and commercial households or individuals are not involved in tax payment. It is typical to buy agricultural products from farmers or farms, and the payment to farmers is generally direct transfer, and farmers do not have to pay taxes.
2. The company pays employees. The annual salary of the company's executives is very high, which belongs to large-scale transfer, but this kind of business is recognized in cash management. The salary received by the company's executives should be taxed, which belongs to the income from wages and salaries, but the company will be obliged to withhold and remit the tax, which means that the company will withhold and remit the tax first, and then pay it to the executives, and the executives themselves do not need to pay taxes.
3. The transactions between companies and individuals are taxable, and the other party is taxable. For example, the company hires private consultants to do consulting projects with a total amount of hundreds of thousands or millions. If there is a formal contract, then the business is real and the company can completely transfer the money to private individuals. Do I have to pay taxes on these personal money? Of course, I have to hand it in. Companies can't just make money without recording it. If the company puts on record, it needs an individual to issue an invoice, and the individual will be required to pay taxes by the tax authorities.
The company transfers the money to the shareholders. This is also a common scene. If the money transferred to shareholders belongs to the arrears returned to shareholders, then shareholders do not need to pay taxes on this money. For example, when the company was established, shareholders lent the company 5 million yuan as working capital for business needs. Then when the company pays back the money, it pays back the money it owes. This is an allowed lending business and does not involve taxes.
However, if this business is slightly replaced, there will be tax-related risks. For example, when the company is registered, the shareholders give the company 5 million registered capital as the initial working capital. Subsequent companies have money and shareholders want their money back. This form of transfer will be regarded as dividend and subject to personal income tax.
Some common situations are listed above. If the company here is a sole proprietorship enterprise, there is no such strict distinction between public accounts and personal accounts, but they need to pay taxes together when filing tax returns.
In short, we should be cautious about the transfer between public accounts and private accounts. Some friends' accounts may also transfer money for others, which is actually risky. If there is no basis, it is considered as personal income, which may involve paying a tax.
Whether a company needs to pay taxes when transferring money to a private account depends on the nature of the transfer, so as to decide whether to pay taxes, regardless of the transfer amount.
The current situation is that the national supervision network is gradually improved, and the data of tax, banking, public security and other departments are shared. Companies that transfer large amounts of money to private accounts will be monitored.
This stems from the promulgation of the Administrative Measures on Anti-Money Laundering and Anti-Terrorist Financing, which was implemented on 20 19 10. Individuals with more than 500,000 per day and enterprises with more than 2 million per day will be monitored.
Originally, these data were recorded in the bank, but now some conditions have been set. Once triggered, they will be improved and focused.
It depends on the specific situation.
1, personal normal transaction transfer. Individuals selling goods or services to enterprises may involve value-added tax and personal income tax.
2. The enterprise transfers the money to the shareholders. Profit distribution and dividend transfer involve 20% personal income tax.
3. Lending between shareholders and enterprises. If the evidence is complete, it can be tax-free. If the current account books are unknown, they are regarded as dividends and personal income tax.
4. Inter-enterprise transactions, but transfer through personal accounts. It involves the risk of underrecognition of enterprise income tax.
With the gradual deepening of cooperation between banks and tax authorities, banks will regularly push large suspicious transfer data to the tax bureau for verification and comparison, thus making the tax collection and management network more perfect.
It can be said that the French Open has a long history. ! !
Whether it is necessary to pay taxes does not depend on the transfer amount, but mainly depends on the nature and to whom it is transferred. It's just that it's easier to be monitored by banks when the amount is large. Specifically, it is necessary to determine whether it is necessary to pay taxes according to the object and purpose of the transfer.
1. First question: shareholders or legal representatives.
Because of its special status, it will get more attention. So distinguish between different situations and see if you need to pay taxes.
(1) salary. If shareholders or legal representatives are employees, they should also receive wages. According to the salary structure of the company, the money may be more. So you need to pay taxes according to your salary.
(2) borrowing. Pay attention to the risk points. If it is not returned for more than one year and cannot be proved to be used for production and operation, the tax will still regard it as a dividend and tax will be levied at 20%.
(3) Dividends. We all know this, and we have to pay taxes.
(4) Investment recovery. When individual shareholders withdraw their capital contribution, they may recover their capital in various names such as transfer income, liquidated damages, compensation and compensation. No matter what their names are, they must pay personal income tax. But how much to pay depends on the amount of investment recovered. If you don't make money compared with the initial investment, you don't have to pay (usually more).
2. Goal 2: Senior management.
(1) Executive salaries are generally higher, so there will be more attention to individual taxes. For example, have you paid taxes in full, paid wages in other ways and so on.
(2) Many executives often travel, and the sum of two months' travel expenses may be higher than the salary of ordinary employees for several months. If it is really a travel expense reimbursement, there is no need to pay taxes.
3. Other objectives of concern:
For transactions with other enterprises, it is usually necessary to use the company account for payment. If it is paid to an individual, then both labor remuneration and wages must be withheld and remitted.
I am an accounting boy, and I want to share my views with you. Welcome attention and make progress together.
Songgu Chuangfu answers for you.
First of all, you should make clear why the company should transfer to a private account. Company property and personal property are two independent representatives, and even the shareholders of the company cannot use the company property at will.
At present, many enterprises, especially small and medium-sized enterprises, are still taking chances. The company's income is not included in the public account, thinking that it can save taxes. This is a serious tax evasion. After the third phase of Golden Tax is launched, these behaviors will be warned, especially if the personal account changes frequently and greatly, which is inconsistent with its own income, and the personal account does not declare tax on its own.
Company accounts are transferred to other people's accounts. Unless you are a shareholder, the company's working capital, such as the personal funds of shareholders temporarily borrowed by the company, needs to be returned, so that the company account can be transferred to a private account. Other behaviors will now be restricted by the bank.
The new fiscal and taxation reform must be taken seriously. If the company's funds are transferred to personal funds privately, it is not a question of paying taxes. Please pay attention. In the normal process, the company will pay dividends to shareholders after paying the value-added tax and income tax, and the dividends can be transferred to shareholders.
Songgu Chuangfu is a one-stop service platform focusing on enterprises, providing legal and financial consultation, tax planning, financing and corporate feng shui. Welcome to communicate.
It depends on the nature of the payment:
1, dividends will be taxed;
2. If the loan is returned, there is no need to pay taxes, provided that there is a corresponding loan before;
3. If you withdraw the reserve fund, you don't have to pay taxes, but you should put the money destination corresponding to this expenditure into the company account together with the corresponding invoice to record the ins and outs of the funds;
4. If the money is transferred to personal account for bonus payment, it must be paid to be compliant.
Whether to pay taxes depends on the nature of funds.
1. Transfer to the private account of the company's shareholders or legal persons.
The personal accounts of shareholders or legal persons of the company often have contacts with the company's Gong Hu. It is often recorded in other accounts receivable. If there is still a balance in this account after one year, the tax authorities will think that this is a disguised dividend to shareholders and require shareholders to pay personal income tax. Whether there is any undistributed profit in the company account. Therefore, the general situation is that the account balance of the company's legal person or shareholder should be settled at the end of the year.
2. Transfer to the personal account of the counterparty.
If the owner of this self-employed person has a company, and this capital flow does not match the usual capital flow of the owner of the self-employed person, the tax authorities will think that this company has not confirmed its income in order to evade taxes, and thus use personal accounts to collect money. Obviously, tax evasion will be punished.
Third, the capital flow is large, but it is only a normal capital exchange.
In this case, there is no need to pay taxes, but since it is a loan, it must be repaid. Don't always come and go, which is unreasonable.
Generally speaking, a person's account capital flow is matched with his income and consumption. If there is a sudden cash flow that is inconsistent with the actual situation, it will definitely attract attention. After all, as long as the account is not closed, the running water of the bank will last forever. It is enough for you to explain yourself.
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This issue involves two issues, one is public and private, and the other is tax-related. Let's analyze it separately!
Many people feel illegal when they see public affairs. I hope you don't fall into a misunderstanding. Not all "public affairs" are illegal. If an enterprise pays more than 50,000 yuan from its bank settlement account to a personal bank, and there is a legal basis for payment and taxes are paid according to law, then this kind of "public affairs" behavior is normal and legal business dealings.
The illegal "private transfer" under strict investigation mainly refers to the illegal act of providing cash to others from the unit bank settlement account or transferring the unit bank settlement account to a personal account, which is an illegal and criminal act, and the provisions in this section are also very clear!
In normal public-private transactions involving taxation, the tax issues that private accounts may involve are mainly personal income tax or enterprise income tax, and of course they should be judged according to the specific transaction behavior. Generally speaking, according to the purpose of transfer, it can be divided into the following three types of large-value transactions:
1, the company pays wages.
Wages and salaries need to pay personal income tax, which is often withheld and remitted by enterprises and then sent to individuals. Such transactions do not need to pay taxes;
2. Transactions between companies and individuals/individual businesses
Because the taxpayers involved in large-value transactions are individuals/self-employed, the account subjects of such transactions need to pay personal income tax according to law;
3. The company repays/loans to individual shareholders.
Whether it is a shareholder or an ordinary employee, if the loan in the company account is returned normally after the end of the year, there is no tax involved. If it is not returned, ordinary employees need to pay a tax according to "salary income", and shareholders of the company need to pay a tax according to "interest, dividend and bonus income";
If the company repays shareholders or individuals with interest, it needs to pay personal income tax on interest;
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