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员工个人借款逾期未还并非都涉税
Personal loan not all overdue payment
近日，“北京国税”、“海南地税”、“河北国税”等微信公众号以及其他一些事务所、培训机构的微信公众号，都转发了题为《快到年底了，企业不及时处理个人借款挂账后果很严重!》的帖子，朋友圈就转发更多了，文中以“举例说明”的形式，写了这样一个案例：
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:
例如某有限公司投资人之一黄某2010年2月向公司借款500万元，借款期限1年，2013年8月仍没有归还借款，由于是有限公司，不是个人独资企业合伙企业，则应按“利息、股息、红利所得”项目计征个人所得税。黄某应缴纳个人所得税500×20%=100(万元)。济南财务咨询公司
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
如果上述有限公司职工李某2010年2月向公司借款50000元，每月李某工资2000元，到2013年8月仍没有还款，由于李某属于“企业其他人员”，则李某应按“工资、薪金所得”缴纳个人所得税。李某应纳个人所得税[(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)
该文最早是2013年12月见诸网络(从案例的时间也可见，此文应写于2013年)，后来在2015年底被某公众号挖出来转发，今年10月开始，再次被某公众号转发，随后，一些税务公众号也陆续转发。
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.
笔者认为，迄今为止，关于企业一般员工(非个人投资者)借款涉及税收问题的政策只有《财政部、国家税务总局关于企业为个人购买房屋或其他财产征收个人所得税问题的批复》(财税〔2008〕83号)这一个文件，而该文的第一条第(二)项的表述是“企业投资者个人、投资者家庭成员或企业其他人员向企业借款用于购买房屋及其他财产，将所有权登记为投资者、投资者家庭成员或企业其他人员，且借款年度终了后未归还借款的。”该文第二条关于适用税目的表述是“对企业其他人员取得的上述所得，按照"工资、薪金所得'项目计征个人所得税。”
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. "
可见，按照该文件规定，企业的个人投资者以外的“企业其他人员”涉及到借款未归还、需按照"工资、薪金所得”项目计征个人所得税的只有“企业其他人员向企业借款用于购买房屋及其他财产，将所有权登记为本人”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".
而对于企业的一般员工(非个人投资者，也就是文中的“企业其他人员”)从公司借款，即使超过一年未归还，至今也没有要按“工资、薪金所得”缴纳个人所得税的税收政策规定。
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，该文关于李某借款应纳个人所得税的说法是没有税收政策依据的。建议大家还是以相关税收政策为准。
Therefore, this article about li mou loan payable income tax is not tax policy basis. Is suggested the related tax policy shall prevail.