[原创] “白毛女（喜儿）嫁给黄世仁”的最佳税务处理建议
<br/><p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>据</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-hansi-font-family: simsun; mso-bidi-font-family: 宋体">（</span><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:chsdate year="2009" month="10" day="15" islunardate="False" isrocdate="False" w:st="on"><span lang="EN-US" style="FONT-FAMILY: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">10</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-hansi-font-family: simsun; mso-bidi-font-family: 宋体">月</span><span lang="EN-US" style="FONT-FAMILY: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">15</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-hansi-font-family: simsun; mso-bidi-font-family: 宋体">日</span></st1:chsdate><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-hansi-font-family: simsun; mso-bidi-font-family: 宋体">《长江日报》）：有不少女大学生不理解白毛女为何不嫁给黄世仁：“现在大学生找工作这么难，嫁给‘黄世仁’，等手里有了钱，可以再自我奋斗，实现自己的理想，这不失为一种好的选择。当年的白毛女也可以这样规划自己的人生，可她偏要和黄世仁对着干。”“</span><span lang="EN-US" style="FONT-FAMILY: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">90</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-hansi-font-family: simsun; mso-bidi-font-family: 宋体">后”女生小谢说：“如果黄世仁生活在现代，家庭环境优越，可能是个外表潇洒、很风雅的人。加上有钱，为什么不能嫁给他呢？即便是年纪大一点也不要紧。”某位蔡姓大一女生表示：“如果我嫁给有钱人‘黄世仁’，可以拿他的钱捐给慈善事业，帮助有需要的人。”</span><span lang="EN-US" style="FONT-FAMILY: simsun; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体"><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>“杀人偿命，欠债还钱”这是天经地义的事，至于杨白劳家贫穷无力偿还债务，我们不能从道德这个观点来评价，黄世仁也知道杨白劳家里穷，但为了让他种好地，也只能冒着风险把钱借给杨白劳。假如“杨白劳”是自然人，“黄世仁”是有限责任公司的法人代表，杨白劳向黄世仁所在的公司借款后，双方签有合同，并有相应的抵押物（杨白劳的房产证），当债权人按照合同履行其相关义务时，作为债权人和债务人一般通过以下几种方式解决问题。</span><span lang="EN-US" style="FONT-FAMILY: 宋体"><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>◆杨白劳无力偿还此借款项，自杀身亡，则黄世仁有权申请相关部门按照合同拍卖其所抵押的房产，在取得相关的债权收入后，如有余额、应将其归还喜儿，或者将杨白劳的房子估价收归公司所有后，考虑到喜儿家的困难，可以让其暂住此房，待喜儿嫁人后再收回房产。此方案是一个正常的债权人和债务人清算的思路，与杨白劳的生死无关。</span><span lang="EN-US" style="FONT-FAMILY: 宋体"><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>◆喜儿选择了嫁给黄世仁。</span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>黄世仁将此借款一笔勾销（不用还债），则公司财务人员要代扣黄世仁的个人所得税（视为个人所得）。此方案看似达到了目的，也娶到了喜儿，却不是一个好的节税方案。</span><span lang="EN-US" style="FONT-FAMILY: 宋体"><o:p></o:p></span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>◆喜儿以双重身份进入黄家。一是黄世仁的老婆；二是黄世仁所在公司的高管，在合理的范围内取得免税或低税率的工薪所得，并用此收入逐渐冲减其挂在黄世仁账上的借款，直到抵顶完毕，这是一个两全其美的节税方案。</span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: 23pt; LINE-HEIGHT: 21pt; TEXT-INDENT: 6pt? 0cm;><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times new=" ?Times mso-hansi-font-family: Roman?? new="New" New? Roman?;>亲是亲，财是财。私营企业的法人与自然人从表面上看虽然是一个人，但税务处理上是不尽相同的，所以在花钱和取钱的时候，一定注意其中的涉税边界和度的把握。</span><span lang="EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal" style="MARGIN-TOP: 6pt; MARGIN-LEFT: 6pt; MARGIN-RIGHT: 6pt" exactly? mso-line-height-rule: 2.0; mso-char-indent-count: 0cm; mso-para-margin-left: .5gd; mso-para-margin-bottom: mso-para-margin-right: mso-para-margin-top: LINE-HEIGHT: 21pt; TEXT-INDENT: 22pt; 6pt? 0cm;><span lang="EN-US"><o:p> </o:p></span></p>
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