Whether it is necessary to pay taxes when transferring from a company account to a personal account depends on the nature and purpose of the transfer. If the transfer is paid to the individual in the form of salary, bonus, etc. Personal income tax needs to be withheld and remitted. If the company transfers money to related parties such as legal persons, shareholders or their families, and the accounts have not been settled for a long time, it can be regarded as dividends, and personal income tax on dividends will be paid according to a certain proportion. However, if the company's profits are settled to a legal person, there is no need to pay taxes when transferring them; When settling profits, you need to declare and pay the corresponding enterprise income tax or personal income tax. Enterprises also need to pay taxes when distributing profits to shareholders. Therefore, whether the company needs to pay taxes when transferring money to individuals needs to be judged according to the specific circumstances, and it may be necessary to consult the tax authorities.
Tax treatment of company's transfer to individual:
1. Transfer nature: it is necessary to specify whether the transfer is salary, labor remuneration or other funds;
2. Tax rate application: according to the nature of the transfer, the corresponding tax rate and deduction standard are applicable;
3. Taxpayer: Determine whether it is withheld by the company or declared by the individual;
4. Declaration time: Understand the declaration period of relevant taxes to avoid overdue;
5. Invoice requirements: whether the company needs to issue corresponding invoices or receipts to individuals;
6. After-tax net amount: calculate the after-tax amount actually received by individuals.
To sum up, whether the personal transfer of the company needs to pay taxes depends on the nature and purpose of the transfer, and it may be necessary to withhold and remit personal income tax, dividend personal income tax, corporate income tax or personal income tax, and it is necessary to judge and consult the tax authorities according to the specific circumstances.
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.