Legal analysis: Cash-out merchants are not the key auditors of tax supervision, and the total sales revenue of enterprises is small. Some are small-scale taxpayers who pay a fixed tax and will not be audited. The increase in the liquidity of corporate bank deposits caused by credit card cashing is not an important goal of tax department supervision. The cash-out amount directly enters the bank settlement account of the enterprise, and the cash-out person can make the credit card amount not included in the sales income of the enterprise as long as it is processed by accounting. You can still find out, because the total bank account of the cashing merchant is very large, which is inconsistent with the sales income of the enterprise. The banking system and the tax system are not connected with each other, and the abnormality of bank accounts will not be discovered by the tax office, which is not the focus of tax inspection, thus creating opportunities. Unreasonable consumption of credit cards leads to high debts, and unreasonable cashing leads to bank risk control, which leads to a reduction in credit lines or card closure. If you have been in debt in the early stage, it will be even worse.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(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.