临近年底,企业应及时处理个人借款挂账（Near the end of the year, the enterprise shall timely handle personal loan losses）.docVIP

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临近年底,企业应及时处理个人借款挂账（Near the end of the year, the enterprise shall timely handle personal loan losses）.doc

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临近年底,企业应及时处理个人借款挂账（Near the end of the year, the enterprise shall timely handle personal loan losses）

临近年底,企业应及时处理个人借款挂账（Near the end of the year, the enterprise shall timely handle personal loan losses） Near the end of the year, the enterprise shall timely processing of personal loans, 2014-1-4 21:38 reading (14) Like comment, reprint, share copy address, favorites button, collect more A | next: Mom I waited for you for 20 years... In actual work, often see a lot of Companies in other receivables are hung on personal loans, part of which is to meet the reserve by staff daily, as well as part of a special event to pay employees money. According to the personal income tax related tax policy, the tax authorities and the enterprise staff reminded at the end of the end of the year, for other receivables personal credit processing should be concerned. Relevant regulations Approved by the Ministry of Finance and the State Administration of Taxation on enterprises for the individual purchase of houses or other property levy personal income tax (fiscal 2008 No. 83) regulations, individual investors, corporate investors or family member enterprises of other personnel to the enterprise loan for the purchase of housing and other property, the registration of ownership for investors, investors of family members the enterprise or other personnel, the loan after the end of the year did not repay the loan, regardless of whether the owner of property will be paid or unpaid delivery business use, the essence of all enterprises in the allocation of physical property of individuals, should be assessed in accordance with the law of personal income tax. The provisions of the second paragraph, the income except for sole proprietorship enterprises and partnership enterprises other enterprises and individual investors or their family members have, as the dividend distribution business to individual investors, in accordance with the interest, dividends, dividend income taxable personal income tax project. The policy will involve the scope of the borrowers tax, extended by investors to all s