The Three Most Easily Overlooked Business Tax

First, borrowing is not yet paid at the end of the year.

Individual investors deal with the long term non repayment of loans from the enterprises they invest (except individual proprietorship enterprises and partnership enterprises).

1. During the tax year, the individual investor borrows from his investment enterprise (except the sole proprietorship enterprise and the partnership enterprise). After the end of the tax year, it is neither returned nor used for the production and operation of the enterprise. The loan that is not returned can be regarded as the dividend distribution of the enterprise to the individual investor, and the personal income tax shall be levied according to the item "interest, dividends and bonus".

The above tax year refers to the period from January 1st to December 31st.

2. If an individual investor borrows more than 12 months from the enterprise he invested (except the sole proprietorship enterprise and the partnership enterprise), he will not return it to the enterprise after the end of the tax year after more than 12 months, and is not used for the production and operation of the enterprise. The loan outstanding shall be regarded as the dividend distribution of the individual investor, and the personal income tax shall be levied according to the item "interest, dividends and bonus".

3. The loan of individual investors that has occurred before the entry into force of the notice of the Ministry of Finance and the State Administration of Taxation on the regulation of the collection and administration of individual investors' personal income tax ([2003]158) shall be counted from the date of entry into force, and it will not be returned to the enterprise after more than 12 months after the end of the tax year, and is not used for the production and operation of the enterprise. The loan not returned shall be regarded as the dividend distribution of the enterprise to the individual investor, and shall be counted according to the item "interest, dividends and dividends" from the date of entry into force of the entry date of the date of entry into force of the entry into force of the said item. "The interest rate, dividends and bonus income" item shall be counted as the bonus of the individual investor. The loan shall be regarded as the bonus of the enterprise to the individual investor, and shall be counted in accordance with the item "interest, dividends and dividends".

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1. The part of a company that is divided and reinvested into a company (which is added to the registered capital) should be levied in accordance with interest, dividends and bonus items.

The capital reserve converted into capital stock formed by the share premium issued by a joint stock enterprise shall be levied on the amount of personal income and not as taxable income.

2, the tax treatment of undistributed profits and surplus provident fund when a corporate system is closed for liquidation.

For a limited liability company established wholly or partly by individual investors, after the application for cancellation of tax liquidation, the surplus surplus and the undistributed profit of the balance shall be calculated according to the proportion of the individual investor's contribution according to the contributive proportion of the individual investors, and the individual income tax shall be calculated according to the item "interest, dividends and dividends".

3, the issue of dividend tax issue by joint-stock enterprises

The distribution of dividends by surplus provident fund belongs to the distribution of dividends and dividends, and the amount of red shares obtained by individuals should be taxed as personal income.

When a share holding enterprise distributes dividends and dividends, it pays the dividends and dividends payable to shareholders by means of shares, that is, the amount of the shares issued by the dividends shall be the amount of the proceeds, and the personal income tax shall be calculated on the basis of interest, dividends and bonus items.

Individual investors deal with consumption expenses and property expenditures with their own funds, family members and their related personnel.

1, "the Ministry of finance, the State Administration of Taxation on the issue of personal income tax on personal purchase of housing or other property by the Ministry of finance" (fiscal and tax [2008]83 No. 1): "according to the relevant provisions of the" People's Republic of China personal income tax law "and" Ministry of finance, State Administration of Taxation on personal income tax collection and management of individual investors "(Finance and taxation [2003]158), the housing or other property that meets the following conditions, whether or not the owner has paid the property to the enterprise without compensation or paid to the enterprise, is actually the distribution of physical property of the enterprise to individuals, and it should levy personal income tax according to law.

(1) enterprises invest in houses and other properties, and register their ownership as investors, investors, family members or other personnel of the enterprise.

(two) enterprise investors, investors, family members or other personnel of the enterprise borrow money from enterprises to purchase houses and other properties, and register their ownership as investors, investors' family members or other personnel of the enterprise, and the loan is not returned after the end of the loan.

2. The above income obtained from the individual investor or family member of a sole proprietorship enterprise or partnership shall be regarded as the profit distribution of the enterprise to individual investors, and the individual income tax shall be calculated according to the item "production and operation" of the individual industrial and commercial household. The above income obtained from the individual investor or family member of the enterprise other than the sole proprietorship enterprise or other partnership enterprise shall be regarded as the bonus distribution of the enterprise to the individual investor, and the personal income tax shall be calculated according to the item "interest, dividend and bonus"; and the personal income tax collected by other personnel of the enterprise shall be calculated according to the item "wages and Salaries Income".

3, the tax treatment of buying cars for shareholders.