Core Viewpoint - The article discusses the regulations surrounding the use of enterprise funds for personal expenses by individual investors and the implications of non-compliance with tax laws [1][3]. Group 1: Regulations on Personal Expenses - Individual investors in enterprises other than sole proprietorships and partnerships cannot use enterprise funds for personal or family expenses, as this is considered a distribution of dividends subject to personal income tax [1][3]. - Sole proprietorships and partnerships allow personal investors to use enterprise funds for certain expenses, which are treated as profit distributions and taxed under "individual business income" [3]. Group 2: Borrowing from Enterprises - If an individual investor borrows from their enterprise and does not repay it by the end of the tax year, the unpaid loan may be treated as a dividend distribution, subject to personal income tax [3]. Group 3: Tax Deductions for Individual Business Owners - Individual business owners cannot deduct personal and family expenses from their taxable income [3]. - For expenses that are difficult to separate between business and personal use, 40% of such expenses may be considered business-related and allowed for deduction [3].