1. The company transfers the money to the personal account of the shareholders.

According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Regulating the Administration of Individual Income Tax Collection of Individual Investors, loans borrowed by individual investors from their investment enterprises (except sole proprietorship enterprises and partnership enterprises) during the tax year will not be returned after the tax year;

If it is not used in the production and operation of enterprises, the outstanding loans can be regarded as the dividend distribution of enterprises to individual investors, and personal income tax will be levied according to the items of "interest, dividends and dividend income".

Therefore, if the company transfers relevant loans to shareholders' personal accounts and fails to return them for more than 65,438+0 years, shareholders are required to pay 20% personal income tax according to "interest, dividends and bonus income". /kloc-those under 0/year need not pay tax.

2. The company transfers money to other personal accounts.

Generally speaking, only the following kinds of funds can be directly transferred from the unit bank settlement account to the individual bank settlement account, and if the single amount exceeds 50,000 yuan, the corresponding certification materials should be provided to the bank where the account is opened.

(a) wage income, as evidenced by the wage agreement and the payee list.

(2) Bonus, as evidenced by the award-winning certificate.

(3) Income from labor services shall be evidenced by the labor service contracts signed between the press, publication and performance organizers and other units or the certificates of payment to individuals.

(4) financial industry deposits, etc. The proof material is: the proof that the securities company, futures company, trust and investment company, lottery issuing or underwriting department paid or refunded the natural person.

(5) Insurance claim expenses, the proof material is: the certificate of the insurance company.

(6) Other legal funds, such as reimbursement for business trip expenses and dividends.

In the above transfer, personal income tax is withheld and remitted for wages, bonuses and labor income. And financial deposits and insurance claims do not pay personal income tax.

Provisions on the use of public accounts in extended materials:

According to the relevant provisions of the Measures for the Administration of Settlement of RMB Bank Deposit Accounts, banks shall not carry out the following acts when using bank settlement accounts:

(1) provided false application materials to deceive the People's Bank of China into allowing the opening of basic deposit account, temporary deposit account and special deposit account.

(2) When opening or canceling the company's bank settlement account, it fails to register, sign or notify the relevant bank on the basic deposit account Account Opening Registration Certificate in accordance with the provisions of these Measures.

(three) in violation of the provisions of article forty-second, for personal bank settlement account transfer settlement.

(4) Transfer and settlement of savings account.

(5) paying cash or handling cash deposits for depositors in violation of regulations.

(6) Failing to submit the account opening, change and cancellation information to the People's Bank of China within the prescribed time limit.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Regulating the Administration of Individual Income Tax Collection of Individual Investors

Baidu Encyclopedia-Measures for the Administration of RMB Bank Settlement Accounts