2. Enterprises can choose to enjoy the tax benefits provided by natural persons, and individuals can go to the tax hall to handle business. Now it can be issued in Chongqing, Shandong and Hunan, enjoying a preferential tax rate of 3%. Each person can pay a maximum of 50 million yuan per year, and the tax rate concessions are different according to different regions.
As a withholding agent, the company needs to withhold and remit personal income tax if the money paid to the personal account belongs to the taxable items of personal income tax; Companies can transfer money to personal accounts, but they need to be supported by reasonable business purposes.
In other words, it is not impossible to privatize public affairs. As long as there is a reasonable and legitimate business purpose, there is no problem.
The payer is the withholding agent, withholding and remitting personal income tax for the interest and dividend income obtained by the individual. The tax authorities determine taxpayers according to the provisions of the tax law, but do not interfere with the relevant agreements reached by buyers and sellers on the actual undertakers of transaction taxes and fees.
Taxpayers who receive interest, dividends and bonuses, but withholding agents fail to withhold taxes, shall file tax returns with the competent tax authorities in accordance with the regulations before June 30 of the following year, and submit a personal income tax return (Form A).
After paying taxes, a sole proprietorship enterprise can directly transfer from Gong Hu to the private account of a legal person without paying dividend tax. Moreover, a sole proprietorship enterprise does not need to pay enterprise income tax according to law, but can also apply for verification and collection, and the tax is calculated by verification and collection, which reduces the tax by 10 times compared with audit and collection.
What norms should we pay attention to in public affairs?
1. Displays the relevant payment basis.
When transferring money from a private account, the enterprise shall provide the following relevant payment basis to the bank if each transfer exceeds 50,000 yuan:
Agency agreement and payee list
Agreement on assignment of creditor's rights or property rights
The labor contract signed by the press, publication, performance organizer and other units with the payee or the proof of payment to the individual.
Insurance company certificate
loan agreement
Proof that the securities company, trust and investment company, futures company, lottery issuing or underwriting department paid or refunded the money to the natural person.
Purchase and sale contracts for agriculture, sideline and mining industry
Certificate of tax collection management department
Other legal proof of payment
2. The transfer bill shall be true and reasonable.
Pay attention to transfer notes in private. Matters needing attention in enterprise transfer should be true and reasonable, and any transaction should be written.