Whether taxes need to be paid when a company transfers funds to a personal account requires detailed analysis of specific issues: 1. The company transfers funds to a shareholder's personal account.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Regulating the Collection and Management of Individual Investors' Personal Income Tax", individual investors who borrow money from their investment enterprises (except sole proprietorships and partnerships) during the tax year will no longer be able to borrow money after the end of the tax year.

If it is returned; and if it is not used for the production and operation of the enterprise, its unrepaid borrowings can be regarded as dividend distribution by the enterprise to individual investors, and personal income tax will be levied according to the items of "interest, dividends, and bonus income".

Therefore, if the company transfers related loans to the shareholder's personal account and the shareholder does not repay it for more than one year, the shareholder will need to pay a personal income tax of 20% based on "interest, dividends, and bonus income".

If it is less than 1 year, no tax will be paid.

2. The company transfers funds to other personal accounts.

Generally speaking, only the following amounts are allowed to be transferred directly from the company's bank settlement account to an individual's bank settlement account, and if a single transaction exceeds 50,000 yuan, corresponding supporting materials should be provided to the bank where the account is opened.

(1) Wage income, the supporting materials are: salary distribution agreement and payee list.

(2) Bonus, the supporting materials are: reward certificate.

(3) For labor income, the supporting materials are: labor contracts signed between press, publishing, performance organizers, etc. and the payee, or proof of payments to individuals.

(4) Margins in the financial industry, etc. The supporting materials are: certificates of payments or returns to natural persons by securities companies, futures companies, trust investment companies, lottery issuance or underwriting departments.

(5) Insurance claim expenses, the supporting materials are: certificate from the insurance company.

(6) Other legal funds, such as: business trip reimbursement expenses, dividends, etc.

In the above transfers, salary income, bonuses, labor income, etc. need to be withheld and paid personal income tax. Financial industry deposits, insurance claim settlement fees, etc. do not need to pay personal income tax.

Expanded information on the use of public accounts: According to the relevant provisions of the "RMB Bank Deposit Account Settlement Management Measures", banks shall not engage in the following behaviors when using bank settlement accounts: (1) Provide false account opening application materials to defraud the People's Bank of China for permission

Open basic deposit accounts, temporary deposit accounts, and special deposit accounts for budget units.

(2) When opening or canceling a corporate bank settlement account, the applicant fails to register, sign or notify the relevant account-opening bank on the basic deposit account opening registration certificate in accordance with the provisions of these Measures.

(3) Violate the provisions of Article 42 of these Measures when handling personal bank settlement account transfer settlement.

(4) Handle transfer settlement for savings account.

(5) Violating regulations to pay cash to depositors or handle cash deposits.

(6) Exceeding the deadline or failing to submit account opening, change, cancellation and other information to the People's Bank of China.