1. The company bill has two meanings. One is normal bookkeeping, which refers to the receipt and payment of the company's public account. Accounting can be recorded according to the corresponding bills and recorded in the account books. It's not illegal.
2. Trading funds with other companies or units or individuals that are not based on real business purposes by using company accounts. That's illegal.
3, there is no actual business, it is best not to pay for others, there are risks.
4. If only individuals evade accounts, it may also involve tax evasion, which is also illegal. If it is found, it will be fined, the illegal income will be confiscated and even criminal punishment will be imposed.
Diary literally means to record money in the account book. Generally speaking, it is to transfer the income of the third party to your company's bank account, and then your company will withdraw it to the third party after it arrives. The purpose of the company's evasion is to avoid taxes reasonably, and the other is to exchange cash rebates through evasion.
Legal basis:
Measures for the administration of RMB bank settlement accounts
Article 39
Personal bank settlement account is used for personal transfer, receipt and payment and cash deposit and withdrawal. The following funds can be transferred to the personal bank settlement account:
(1) Income from wages and bonuses.
(2) Income from labor services such as manuscript fees and performance fees.
(three) the principal and income of bonds, futures, trusts and other investments.
(4) Income from the transfer of personal creditor's rights or property rights.
(5) Personal loan transfer.
(6) Securities trading settlement funds and futures trading deposits.
(7) Inheritance and money donation.
(eight) insurance claims, premium refund and other funds.
(9) Tax refund.
(ten) sales revenue of agricultural and sideline products and mineral products.
(eleven) other legitimate funds.
Article 65
A depositor who uses a bank settlement account shall not commit any of the following acts:
(a) in violation of the provisions of these measures, the unit funds are transferred to the personal bank settlement account.
(2) Withdrawing cash in violation of these measures.
(3) Avoidance of bank debts by opening a bank settlement account.
(4) Leasing or lending bank settlement accounts.
(5) Transfer money from a bank settlement account outside basic deposit account, deposit sales income or deposit cash in the unit credit card account.
(six) the legal representative or principal responsible person, the depositor's address and other account opening information has not been notified to the bank within the prescribed time limit.
Non-operating depositors who commit one to five of the above acts shall be given a warning and fined 1000 yuan; Commercial depositors who commit one to five of the acts listed in the preceding paragraph shall be given a warning and fined between 5,000 yuan and 30,000 yuan; If the depositor commits the sixth act listed in the preceding paragraph, he shall be given a warning and fined 1000 yuan.