Legal analysis: According to the above provisions, the input tax amount of the financing consultant fee and guarantee fee paid by the enterprise to the lender is obviously not deductible. Similarly, according to the provisions of the above two tax laws, the input tax of investment and financing consulting fees and consulting fees paid by enterprise loans to borrowers shall not be deducted from the output tax, and the expenses that are not allowed to be deducted here are paid to borrowers, that is, creditors who lend funds. The main reason is that at present, in order to avoid the supervision of the banking supervision department, some banks usually charge loans from enterprises in the name of interest, while others charge in the name of consulting fees, handling fees and consulting fees. Therefore, the tax law stipulates that no matter whether the bank collects fees in other names such as interest and consulting fees, the input tax amount obtained by the enterprise cannot be deducted. But here, the guarantee fee paid by the debtor is paid to a third-party company, not to the lender, that is, to a third party other than the lender. The guarantee fee belongs to the direct charge financial service rather than the loan service, and this part of the investment is not within the above-mentioned limited deduction. Then the input tax of the guarantee fee paid by the enterprise can of course be deducted normally.
Legal basis: Article 11 of the Individual Income Tax Law of People's Republic of China (PRC), in which individual residents obtain comprehensive income and pay individual income tax annually; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.