1. When transferring money from company Gong Hu to personal account in the form of salary, you need to pay tax;
2. Borrow money from the company, and if you don't pay it back for more than one year, you will have to pay taxes;
3. As a shareholder of the company, there are dividends and certain taxes;
4. Buy a cash check directly and take out the money in the form of invoice reimbursement. If the amount is more than 50,000 yuan, you need to provide relevant supporting documents and make an appointment in advance.
The legal ways to withdraw the company's income are:
1. Payment method of wages or labor remuneration;
2. borrow money from the company;
3. Expense reimbursement;
4. Income goes into private households. It is not advisable to return income to private families. In addition to the methods mentioned above, it can also be taken out through a third-party platform.
Income from labor remuneration refers to one of the taxable objects of personal income adjustment tax. It is the income that individuals independently engage in design, installation, drawing, medical treatment, accounting, law, consulting, giving lectures, submitting, translation, painting and calligraphy, sculpture, film, drama, music, dance, acrobatics, folk art, sports and technical services. If these incomes are obtained from their work units in the form of wages and salaries, they belong to wages and salaries, not to income from labor remuneration.
settlement method
There are three ways to handle the annual closing: do it yourself, do it by the unit, and ask someone to do it.
One is to do it yourself, that is, taxpayers do it themselves. Taxpayers can handle the annual settlement by themselves, and the tax authorities will continue to strengthen the policy interpretation and operational guidance of the annual settlement, provide tax-related consulting services through various channels, improve the reminder function of the online tax bureau, and help taxpayers successfully complete the annual settlement. For the elderly, the disabled and other special groups who have difficulty in completing the annual settlement independently, taxpayers can apply, and the tax authorities can also provide personalized annual settlement services.
The second is the office of the unit, that is, please apply for the unit. Considering that the employer has a comprehensive and accurate grasp of the taxpayer's tax-related information and is in close contact with the taxpayer, it is conducive to better helping the taxpayer to handle the annual settlement and payment. The announcement stipulates that the taxpayer can handle the annual settlement and payment through the employer.
In addition to paying wages and salaries, employees also include units that withhold personal income tax from labor remuneration in advance according to the cumulative withholding method, mainly insurance salesmen, securities brokers or interns who are receiving full-time academic education. If a taxpayer requests an agent from the unit, it shall be handled by the unit, or the taxpayer shall be trained and counseled to complete the annual final settlement and tax refund (compensation) by himself through the online tax bureau.
The third is to ask someone to do it for you, that is, to entrust tax-related professional service agencies or other units and individuals to handle it. Taxpayers can independently entrust tax-related professional service institutions or other units and individuals (hereinafter referred to as "trustees") to handle the annual final settlement according to their own conditions and conditions. In this way, the trustee needs to sign a power of attorney with the taxpayer to clarify the rights, responsibilities and obligations of both parties.
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.