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Is the personal income tax fee refunded to pay VAT?
Legal analysis: the return of personal tax income needs to pay value-added tax. Debit: bank deposit, loan: other income, loan: tax payable-value-added tax payable-output tax, refund of personal income tax withholding fee According to the current tax laws and regulations, the refund of personal income tax withholding fee should be subject to value-added tax as "business auxiliary service-brokerage agency service".

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 2 Individual income tax shall be paid 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. 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.

Article 8 Under any of the following circumstances, the tax authorities have the right to make tax adjustments in a reasonable way: (1) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by themselves or their related parties is reduced without justifiable reasons; (2) Enterprises controlled by individual residents, or enterprises jointly controlled by individual residents and enterprise residents, are established in countries (regions) where the actual tax burden is obviously low, and there is no reasonable business need to allocate or reduce the profits belonging to individual residents; (three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose. The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law.