In most cases, personal income tax is transferred from company Gong Hu to personal private account for withholding, but it also depends on the situation; Generally speaking, the company account transfers money to the personal bank card, the amount is not large or can be explained in tax, and there is no need to pay taxes. However, if it is transferred to the relevant parties of the company, such as legal representatives, shareholders, supervisors and their families, or it exists in the form of reserve funds for a long time, and the current accounts are not cleared for a long time, it will be recognized as dividends by the tax authorities and it is necessary to pay dividends to shareholders.

The following funds can be transferred from the company account to the legal person account:

1, salary and bonus income;

2. Income from labor services such as manuscript fees and performance fees;

3. The principal and income of bonds, futures, trusts and other investments;

4, personal creditor's rights or property rights transfer income;

5. Personal loan transfer;

6, securities trading settlement funds and futures trading margin;

7. Inheritance and donation;

8, insurance claims, premium refund and other funds;

9. Tax refund;

10, sales revenue of agricultural, auxiliary and mining products;

1 1, other legal funds.

To sum up, the transfer from a company account to a legal person's personal account involves personal income tax and other related taxes, and there are certain legal provisions and restrictions. In order to avoid unnecessary troubles and fines, enterprises must strictly abide by the relevant regulations and make plans and preparations in advance as much as possible.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(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.