Can a corporate collect personal income tax? Thank you.

Whether your salary is paid in cash or through a bank, this salary is ultimately paid to you by the business. Therefore, there is no doubt that your enterprise should have the right to withhold and pay according to the national tax policy.

The same thing to be collected, no matter what form you have, as long as the total amount of wages and labor expenses exceeds the amount of individual income tax exemption, you must pay it. The employer must withhold and pay on behalf of the employer, and if the labor income of other employees outside the enterprise is also consolidated into the salary payment, the enterprise shall declare it on its own if it has not paid on behalf of the employer.

Article 8 of the Individual Income Tax Law of the People's Republic of China (2007 Revision) stipulates that "for individual income tax, the income earner shall be the taxpayer, and the unit or individual that pays the income shall be the withholding agent." ”

Therefore, your company is a withholding agent of individual income tax under the tax law and must fulfill the withholding obligation. If your company only withholds and does not pay, it is withholding taxes, and you can report it.

Enterprises can withhold on behalf of the company.

Generally, it is withheld by the enterprise and handed over together.

Enterprises must withhold, which is stipulated by the tax law.

Enterprises are obliged to withhold and pay!

Both enterprise income tax and individual income tax must be paid, and the main body of enterprise income tax is the enterprise, that is, the tax to be paid on the profits obtained from the income of the enterprise. Personal income tax is a part of the income that a natural person should pay to **. For example, employees' salaries and shareholders' dividends are personal income.

Payment of personal income tax.

Personal income tax refers to the income that is distributed to an individual. What are the personal incomes? For example, employees' wages and shareholders' dividends are considered personal income.

Thus, personal income is the part of an individual's income as an employee or shareholder, and the income of a business is the profit generated in the course of the entire business.

Payment of corporate income tax.

Enterprise income tax refers to the income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income organizations within the territory of the People's Republic of China with production and operation income as the tax object.

The object of corporate tax is the income or profits of a legal person or other organization. The taxable income of an enterprise, including the sale of goods, the provision of services, the transfer of property, dividends, interest, rent, royalties, gifts, and other income.

Enterprise income tax payers are domestic enterprises or other organizations that implement independent economic accounting within the territory of the People's Republic of China, including the following six categories:

1) state-owned enterprises;

2) collective enterprises;

3) private enterprises;

4) Associates;

5) Joint-stock enterprises;

6) Other organizations with production, business income and other income.

As a taxpayer of enterprise income tax, enterprise income tax shall be paid in accordance with the Enterprise Income Tax Law of the People's Republic of China. Except for sole proprietorships and partnerships.

Both the income tax and the individual income tax are taxes paid on the income or profits of the enterprise, and they both regulate the distribution relationship between the state and the enterprise or individual in the income field.

Article 1 In order to implement the spirit of the Notice on the Collection of Income Tax by Sole Proprietorship Enterprises and Partnerships, these regulations are formulated in accordance with the relevant laws and regulations of the Individual Income Tax Law of the People's Republic of China and its implementing regulations, the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules.

Article 2 The term "sole proprietorship enterprises and partnership enterprises" as used in these Regulations refers to: (1) Sole proprietorship enterprises and partnership enterprises registered and established in accordance with the "Law of the People's Republic of China on Sole Proprietorship Enterprises" and the "Partnership Enterprise Law of the People's Republic of China"; (2) Private enterprises of sole proprietorship or partnership registered and established in accordance with the "Provisional Regulations of the People's Republic of China on Private Enterprises"; (3) Partnership law firms registered and established in accordance with the "Lawyers Law of the People's Republic of China"; (4) In accordance with the relevant departmentsLaws and RegulationsOther sole proprietorship or individual partnership institutions or organizations with unlimited liability and unlimited joint and several liability approved for establishment.

Article 3 In a sole proprietorship enterprise, the investor shall be the taxpayer, and each partner of the partnership shall be the taxpayer (hereinafter referred to as the investor).

Enterprises generally do not incur individual income tax on their own, but the following situations will be related to enterprises:

1. Sole proprietorship and partnership enterprises do not pay enterprise income tax, and their investors shall pay individual income tax on the production and operation income of individual industrial and commercial households.

2. When the enterprise pays wages, if the monthly salary of the employee exceeds 3,500 yuan, the individual income tax shall be withheld and paid.

3. When an enterprise pays labor remuneration, it shall withhold and pay 20% of the individual income tax according to its income;

4. When the enterprise holds a prize sale, the bonus paid shall be withheld and paid 20% of the personal income tax on incidental income;

5. When the enterprise has profit distribution or equity transfer, it shall withhold and pay individual income tax, etc.

Enterprise income tax is the income that an enterprise realizes that it is subject to corporate income tax, such as corporate profits.

Individual income tax means that if the individual's income exceeds the taxable income stipulated in the individual income tax law, the individual income tax shall be paid according to the regulations.

Corporate income tax and personal income tax are two different types of taxes.

Because the corporate income tax is the tax paid on the operating income of the enterprise, the individual income tax is the individual income tax that needs to be paid for the part of the company's employees whose remuneration exceeds the regulations.

Legal analysis: If the company directly issues housing subsidies, or employees reimburse rental expenses with rental invoices, these must pay individual income tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; If the law authorizes the state to be regulated, it shall be implemented in accordance with the provisions of the regulations on the implementation of the regulations.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

1. Individual income tax can be used as evidence of your own income certificate. Of course, the amount of tax paid is positively correlated with the level of income, generally speaking, the higher the income, the more tax is paid; The more taxes you pay, the higher your income. When going to the bank for a loan, the personal income tax payment certificate is not a mandatory requirement, but it can be used as evidence of personal income certificate.

That is, you may complain that you pay too much tax now, but if you do take out a loan, you may have an advantage over people who pay less tax. 2. Prevent individuals from concealing income. In divorce cases, alimony is often involved, and one of the spouses will deliberately conceal their income or property in order to pay less child support, but one side of the argument is not enough to be accepted, and the evidence collection authority will generally investigate the tax certificates of both parents.

If you have a tax payment certificate, it may be much more difficult to hide your true income. 3. Application for residence permit and study visa. To apply for a residence permit, you need to submit a lot of materials and proofs, one of which is to provide the latest 6 consecutive months of individual income tax payment certificate, and the monthly tax payment cannot be less than 150 yuan; When applying for a student visa, different countries have different requirements for the guarantor of different statuses, and for self-employed individuals and corporate legal persons, they are required to have a tax payment certificate, which can prove the financial level of the legal person or individual.

Article 15 of the Interim Provisions on Payment of Wages shall not be deducted from the wages of workers who are assigned to work as workers. Under any of the following circumstances, the employer may withhold the employee's wages: (1) The individual income tax withheld and paid by the employer; (2) All social insurance premiums withheld and paid by the employer that should be borne by the worker; (3) Maintenance fees and alimony that are required to be withheld in court judgments or rulings; (4) Other expenses that may be deducted from the employee's salary as stipulated by laws and regulations.

Individual income tax is paid by individuals, and the company can withhold and pay it. Except in the following circumstances, the employer shall not withhold the employee's wages: the individual income tax withheld and paid by the employer; alimony and alimony required to be withheld in court judgments and rulings; Withholding and payment of various social insurance premiums that should be borne by the individual worker; Other.

Article 15 of the Provisions on Temporary Assignment of Wage Payment shall not be deducted from the wages of employees. Under any of the following circumstances, the employer may withhold the employee's wages: (1) The individual income tax withheld and paid by the employer; (2) All social insurance premiums withheld and paid by the employer that should be borne by the worker; (3) The maintenance or alimony required to be withheld in court judgments or rulings; (4) Other expenses that may be deducted from the wages of workers as stipulated by laws and regulations. Answer.