It can be handled by providing the payment basis to its bank.
According to Article 40 of the Measures for the Administration of RMB Bank Settlement Accounts, if a unit pays more than 50,000 yuan from its bank settlement account to its personal bank settlement account, it shall provide the following payment basis to its bank: salary agreement and payee list; Award certificate; Proof of the labor contract between the press, publication, performance organizer and other units and the payee or the individual.
Proof that the securities company, futures company, trust and investment company, lottery issuing or underwriting department has paid or refunded the natural person; Agreement on assignment of creditor's rights or property rights; Loan contract; Insurance company certificate; The certificate of the tax collection management department; Purchase and sale contracts for agricultural products, by-products and mineral products; Other legal capital certificates. If the funds paid from the unit bank settlement account to the individual bank settlement account belong to taxable funds, the withholding agent shall provide the tax payment certificate to the bank where the account is opened.
How to transfer the company account to the company bank card?
The accounting method of transferring money from basic deposit account to legal person account is:
Debit: Other receivables-* *
Loans: bank deposits
As long as the amount transferred from the company account to the personal bank card is very small, there is no need to pay personal income tax in the past.
First, from the company account to the personal account as a cash withdrawal, such an account looks nothing from the company account and the cash account, but there are two problems:
1, the bank statement reflects not the cash withdrawal, but the transfer;
2. As a cashier, it is illegal to transfer the funds from the company account to your own/personal account, and it is even more unclear once there is inspection.
Two, the account can be handled in this way, but pay attention to tax risks:
1. If you call the relevant parties of the company, such as legal persons, shareholders and their families, etc. If the current accounts are not cleared for a long time, they may be regarded as dividends by the tax authorities, and personal income tax on dividends will be paid at the amount of *0.20, which is also a disguised escape of registered capital;
2. Similarly, using public funds to buy a car and a house for individuals also "enjoys" this kind of care-it is a dividend;
It is best not to make a personal card directly, but to use money. You can write several cash checks, which is much less risky and more operable.
How to avoid tax by transferring corporate accounts to legal persons? Generally speaking, it is illegal to transfer a company account to a private account, but we must be legal and reasonable when dealing with accounts. The relevant handling methods of this problem have been explained in detail in the above small series. After learning, do you understand?