Transfer money to personal account through company basic account, regardless of the amount, banks need to review the use of the money. The payer shall be responsible for the authenticity and legality of the use of the money. The money can't be transferred out before the bank approves it. According to bank regulations, unit funds that meet the following purposes can be transferred to individual settlement accounts:
(1) Income from wages and bonuses. ?
(2) Income from labor services such as manuscript fees and performance fees. ?
(three) the principal and income of bonds, futures, trusts and other investments. ?
(4) Income from the transfer of personal creditor's rights or property rights. ?
(5) Personal loan transfer. ?
(6) Securities trading settlement funds and futures trading deposits. ?
(7) Inheritance and money donation. ?
(eight) insurance claims, premium refund and other funds. ?
(9) Tax refund. ?
(ten) sales revenue of agricultural and sideline products and mineral products. ?
(eleven) other legitimate funds.
Extended data:
The current policy has never made similar restrictive provisions on the deduction of accommodation fee input tax. No matter whether taxpayers pay for accommodation through private accounts or public accounts, as long as the accommodation services they purchase meet the current regulations, they can deduct the input tax.
Moreover, not only the accommodation fee, but also any other goods and services purchased by taxpayers have not made restrictive provisions on input tax deduction because of different payment accounts.
According to the basic principle of value-added tax, the taxpayer's external expenditure items can be deducted from the input tax as long as they are used for production and operation. In other words, as long as it is not used for "collective welfare and personal consumption", it can be deducted.
Therefore, the taxpayer obtains a special VAT invoice with the service name of accommodation fee, and the accommodation fee is paid by the personal account. In this case, the input tax is also allowed to be deducted.
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