員工個人借款逾期未還并非都涉稅

　　Personal loan not all overdue payment

　　近日，“北京國稅”、“海南地稅”、“河北國稅”等微信公眾號以及其他一些事務所、培訓機構的微信公眾號，都轉發了題為《快到年底了，企業不及時處理個人借款掛賬后果很嚴重!》的帖子，朋友圈就轉發更多了，文中以“舉例說明”的形式，寫了這樣一個案例：

　　Recently, the "Beijing national tax", "land tax in hainan province", "hebei national tax" WeChat, such as the public, and some other firm, training institutions WeChat public, forwarding the titled "fast until the end of the year, the enterprises are not handled in time payment of personal loan is very serious!" Post, circle of friends is more forward, this paper, in the form of "an example", wrote a case like this:

　　例如某有限公司投資人之一黃某2010年2月向公司借款500萬元，借款期限1年，2013年8月仍沒有歸還借款，由于是有限公司，不是個人獨資企業合伙企業，則應按“利息、股息、紅利所得”項目計征個人所得稅。黃某應繳納個人所得稅500×20%=100(萬元)。濟南財務咨詢公司

　　For example a co., LTD., one of the investors huang loan to the company in February 2010, 2010 yuan, borrowing period 1 year, in August 2013, did not return loan, still being co., LTD., is not a sole proprietorship enterprise partnership, should be in accordance with the "interest, dividends, bonuses" project plan impose individual income tax. Huang shall pay individual income tax 500 x 20% = 100 (ten thousand yuan). Jinan financial consulting company

　　如果上述有限公司職工李某2010年2月向公司借款50000元，每月李某工資2000元，到2013年8月仍沒有還款，由于李某屬于“企業其他人員”，則李某應按“工資、薪金所得”繳納個人所得稅。李某應納個人所得稅[(50000+2000)-3500]×30%-2755=11795(元)

　　If the above co., LTD., the worker li mou loan to the company in February 2010, 2010 yuan, li mou monthly salary is 2000 yuan, in August 2013 there is still no payment, because li mou are "other personnel", li mou shall be in accordance with the "income from wages and salaries" pay individual income tax. Li mou payable income tax [(+ 2000) 50000-50000] x 30% - 2755 = 2755 (RMB)

　　該文最早是2013年12月見諸網絡(從案例的時間也可見，此文應寫于2013年)，后來在2015年底被某公眾號挖出來轉發，今年10月開始，再次被某公眾號轉發，隨后，一些稅務公眾號也陸續轉發。

　　In this paper, in December 2013 was the first network (from the case of time also can be seen, this article should be written in 2013), later dug up the number at the end of 2015 is a public forwarding, October this year, again by a public date forward, then, some tax in succession, the public is forwarded.

　　筆者認為，迄今為止，關于企業一般員工(非個人投資者)借款涉及稅收問題的政策只有《財政部、國家稅務總局關于企業為個人購買房屋或其他財產征收個人所得稅問題的批復》(財稅〔2008〕83號)這一個文件，而該文的第一條第(二)項的表述是“企業投資者個人、投資者家庭成員或企業其他人員向企業借款用于購買房屋及其他財產，將所有權登記為投資者、投資者家庭成員或企業其他人員，且借款年度終了后未歸還借款的?！痹撐牡诙l關于適用稅目的表述是“對企業其他人員取得的上述所得，按照"工資、薪金所得'項目計征個人所得稅?！?/span>

　　The author thinks that, so far, about general staff (not individual investors) loan involves tax policy only the ministry of finance, state administration of taxation on enterprise for individuals to buy a house or other property "collection of individual income tax problem (caishui [2008] no. 83) that a file, and the paper (2) of the first article of the statement is" enterprise investors, individuals, investors, family members or other persons to the enterprise loan to buy houses and other property, the ownership registration for investors, investors, family members or other personnel, and borrowing at the end of the year after did not return loan." Article 2 of this article about the applicable items of the statement is "other personnel of the enterprise to obtain the income, in accordance with the" income from wages and salaries' project plan impose individual income tax. "

　　可見，按照該文件規定，企業的個人投資者以外的“企業其他人員”涉及到借款未歸還、需按照"工資、薪金所得”項目計征個人所得稅的只有“企業其他人員向企業借款用于購買房屋及其他財產，將所有權登記為本人”的情形。

　　Visible, in accordance with the file, the enterprise of individual investors outside the "others" involves to the loan did not return, need to be in accordance with the "income from wages and salaries" project plan impose individual income tax only "other personnel to enterprise loan to buy houses and other property, the ownership registration for himself".

　　而對于企業的一般員工(非個人投資者，也就是文中的“企業其他人員”)從公司借款，即使超過一年未歸還，至今也沒有要按“工資、薪金所得”繳納個人所得稅的稅收政策規定。

　　And for the general staff of the company (not individual investors, that is, the text of the "other personnel") borrowing from the company, even more than a year did not return, so far no to pay individual income tax in accordance with the "income from wages and salaries" tax policy.

　　因此，該文關于李某借款應納個人所得稅的說法是沒有稅收政策依據的。建議大家還是以相關稅收政策為準。

　　Therefore, this article about li mou loan payable income tax is not tax policy basis. Is suggested the related tax policy shall prevail.

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