Is your so-called company legal person the boss? Director? Still a shareholder? If so:
1. When both parties sign a contract, the interest rate shall not be higher than the market interest rate in the same period.
2. Stamp the contract.
3. If there is no New Year's Eve, when paying interest, you should go to the tax bureau to make an invoice, bring your contract ID card, pay taxes, and withhold and remit the personal income tax of the "company legal person" with business tax and its surcharge.
4. If the term is long and spans the New Year, then don't invoice the tax bureau when paying interest, and then calculate the financial expenses at the end of each month, so that this expense will not be excluded by the audit when the final settlement is made.
5. At year-end settlement, related transactions should be filled in.
6. Entry:
After receiving the loan:
Debit: bank deposit
Loan: Long-term loan-principal
Purchase tax stamps:
Borrow: management fee
Loan: cash (bank deposit)
Monthly accrued interest:
Debit: financial expenses
Loan: Long-term loan-interest
Withholding tax when invoicing the inland revenue department.
Borrowing: Long-term borrowing-interest
Loans: bank deposits
Pay interest:
Borrowing: Long-term borrowing-interest
Loans: bank deposits
Repay principal
Borrow: Long-term loan-principal
Loans: bank deposits
Second, ask the company legal person about the specific operation process of lending money to the company.
When borrowing money, borrow: cash (bank deposit)
Loan: other payables -XXX
Repayment: Debit: Other payables -XXX
Financial expenses-interest payable
Tax payable-interest tax
Loan: cash (bank deposit)
Third, how to deal with the legal person borrowing money from the company?
The specific treatment method of corporate loans is as follows: 1. Anyone who belongs to Dong shall not borrow money; 2. Non-above-mentioned personnel shall be repaid according to the normal loan relationship; 3. If it constitutes withdrawal of capital contribution, it shall bear corresponding civil liability. I. How to handle corporate loans 1. The specific handling methods of corporate loans are as follows: (1) Loans belonging to Dong are not allowed; (2) Those who are not the above-mentioned personnel shall be treated as normal loan relations and repaid according to law; (3) If it constitutes withdrawal of capital contribution, it shall bear corresponding civil liabilities. 2. Legal basis: Article 61 of the Civil Law of People's Republic of China (PRC) According to the provisions of the law or the articles of association of the legal person, the person in charge of civil activities on behalf of the legal person is the legal representative of the legal person. The legal consequences of the legal representative's civil activities in the name of a legal person shall be borne by the legal person. The restriction of the legal representative's representation by the articles of association or the functions and powers of the legal person shall not be against the bona fide counterpart. Article 671 Where the lender fails to provide the loan on the agreed date and amount, thus causing losses to the borrower, it shall compensate for the losses. If the borrower fails to collect the loan according to the agreed date and amount, it shall pay interest according to the agreed date and amount. Two. What should I do if I don't pay back the money owed by the enterprise legal person? An enterprise as a legal person may be given administrative sanctions and fines under any of the following circumstances. If it constitutes a crime, criminal responsibility shall be investigated according to law: 1. Engaging in illegal business beyond the business scope approved and registered by the registration authority; 2. Concealing the truth from the registration authority or the tax authority or practicing fraud; 3. Withdrawing funds or hiding property to avoid debts; 4. Disposing of property without authorization after dissolution, cancellation or bankruptcy; 5. Failing to apply for registration and announcement in time at the time of change or termination, causing great losses to the interested parties; 6, engaged in other activities prohibited by law, damage the national interests or social public interests.
Four. As a legal person, ask the company about the specific operation process of lending money to the company.
You mean that the company borrows money from a legal person, right? There is no need to go through any formalities. . The company will have an account, just put it on the account. Reporter: Other payables-legal persons will do.