There are many reasons for enterprises to make money to individual private households, such as: dividend, reimbursement, salary, personal goods, services provided to enterprises. So what tax risks should enterprises pay attention to when they pay all kinds of payments to individuals? Let's share today!

Risk of not being able to obtain deduction voucher

Money is an asset of your enterprise, which is reflected as monetary capital in the balance sheet. When your assets are paid out and the assets are reduced, assets = Liabilities + owner's equity, then you must either reduce your liabilities or owner's equity. If the decrease of owner's equity has nothing to do with the distribution of profits, it will certainly be reflected in the cost of the income statement.

Since the money is spent on costs and expenses, it is a matter of course to obtain a legal deduction certificate. On the one hand, obtaining these vouchers is the need of accounting. You need various original voucher attachments to prove the authenticity of business to keep accounts. On the other hand, you need legal and effective deduction vouchers to be used for pre tax deduction of corporate income tax.

If there is no legal and effective evidence, the accuracy of accounting first makes people suspect, on the other hand, income tax also faces the loss that cannot be deducted.

In daily business activities, on the one hand, it is difficult to get the deduction voucher for the payment to individuals. On the other hand, many people are vague about what kind of deduction voucher different businesses obtain, and the tax risk brought by this can not be ignored.

What kind of deduction voucher should we get?

This actually depends on the nature of the payment. The pre tax deduction voucher can be divided into internal voucher and external voucher according to the source.

1. For the payment to the individual without tax registration.

If the expense item belongs to VAT taxable item. Then we can either obtain the invoice issued by the tax bureau on behalf of us, or meet the requirements of small and sporadic business. We can use the internal voucher which contains the personal name and ID card number, expenditure items, collection amount and other relevant information as the deduction voucher.

Therefore, you can either obtain the invoice issued by an individual on behalf of you.

Or self-made internal voucher.

In particular, it should be noted that for the use of self-made internal vouchers, it is not allowed to exceed the outline. Announcement No. 28, 2018 of the State Administration of Taxation has opened a convenient door to the issue of obtaining the deduction voucher for personal payment. The sales volume of an individual engaged in taxable project business does not exceed the threshold specified in the relevant VAT policies. The payer can use the internal voucher as the pre tax deduction voucher. But don't use it casually.

The main risk point here lies in the question of whether to apply the starting point on time or on time for an individual. Because the amount on time must be small and the amount on time is larger. If the policy is used wrongly, there will be tax risk. The deduction voucher you apply will not be recognized by the tax and will be adjusted. With regard to the issue of individual by time or on schedule, at present, for small-scale taxpayers who have not gone through tax registration or temporary tax registration, except for special circumstances, they are all implemented by time.

That is to say, the enterprise pays the personal payment, which belongs to the scope of value-added tax. If it exceeds 500 each time, it cannot use the internal voucher as the deduction voucher. Instead, you should get an invoice issued by an individual.

2. If the expense item does not belong to the VAT taxable item, the internal voucher can be used as the pre tax deduction voucher. Here, the most typical internal voucher is the salary table used to pay employees' wages.

Risk of withholding individual income tax

Is individual income tax withheld for payments to individual accounts? We may all feel that we have to do this if we want to withhold and remit personal income tax on wages and salaries, but we don't have this awareness for many times for some items that belong to the taxable items of value-added tax, especially for some items that have obtained invoices, we won't have the awareness of withholding and remit. This also produces the corresponding tax risk.

In fact, according to the personal income tax law of the people's Republic of China, there are nine items of personal income that should be subject to personal income tax.

(1) income from wages and salaries;

(2) income from remuneration for services;

(3) income from remuneration for contributions;

(4) income from royalties;

(5) business income;

(6) income from interest, dividend and bonus;

(7) income from lease of property;

(8) income from the transfer of property;

(9) contingent income.

However, according to the announcement of the State Administration of Taxation No. 61 in 2018 on the issuance of the measures for the administration of individual income tax withholding and declaration (for Trial Implementation), the taxable income for full withholding and declaration of individual income tax includes:

(1) income from wages and salaries;

(2) income from remuneration for services;

(3) income from remuneration for contributions;

(4) income from royalties:

(5) income from interest, dividend and bonus;

(6) income from lease of property;

(7) income from the transfer of property;

(8) contingent income.

By comparison, we can find that only the business income does not belong to the scope of full deduction declaration of individual income tax.

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What do you mean? That is to say, when the withholding agent pays income to an individual, except that the other party is the operating income, the other income belongs to the income within the scope of full deduction of the whole staff. The withholding agent should withhold and pay its individual income tax according to law.

So what is the full amount?

Full declaration, that is to say, regardless of the amount of payment, the withholding agent shall report to the competent tax authority the relevant information of all individuals whose income is paid, the amount of income paid, deductions and amounts, the specific amount and total amount of withholding tax and other relevant tax information.

Therefore, whether you pay wages and salaries, or labor remuneration, or pay dividends to individuals, you should withhold and pay personal income tax according to law.

If the withholding agent is required to withhold the tax, it shall be dealt with in accordance with the relevant provisions of the law of the people's Republic of China on the administration of tax collection and the detailed rules for its implementation.

Of course, there is one that is not necessary, that is, the individual invoice issued by the tax authorities has been assessed and collected by the individual industry and Commerce Based on the individual's verification, and there is no obligation of withholding. How to judge? The simplest and crude way is to look at the item name on the tax payment certificate obtained when issuing the invoice.

For example, this invoice does not need the payer to perform the withholding obligation.

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The tax payment certificate shows that, in fact, the individual income tax is determined according to the operating income.

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