1. Wages, bonuses, travel expenses and medical expenses are "public and private": payroll, tax payment certificate for withholding tax, reimbursement documents, etc.
2. Rent category "public-private": rental contract, copy of payee's ID card and rental invoice.
3. Loan category "public-private": loan contract, copy of payee's ID card and tax payment certificate of withholding income tax.
4. The customers are individuals and the transaction amount is large: the customers of the central branch of the transaction are individuals, such as catering enterprises and clothing enterprises. If it is an actual business, even if the amount is large, it can be transferred normally.
The risks of public-private partnership are as follows:
1, withdraw enterprise funds
Generally, the flow of funds in the company account is well documented, but if it is transferred to the boss's private account, it is difficult to distinguish whether the money is public or private, which is prone to the risk of misappropriating public funds or evading debts.
According to the law, the company's funds must be supervised and cannot be used for private purposes. Once embezzlement is found, it will be severely punished!
2. Tax fraud and tax evasion
Some enterprises take advantage of the convenience of online banking "public-to-private" transfer, and transfer the funds that should belong to the enterprise into personal accounts, concealing the real income of the enterprise and achieving the purpose of tax evasion.
In addition, there are also criminals who make false payment transactions by registering false companies, opening accounts, falsely issuing VAT invoices, etc., so as to defraud the national tax preferences and disrupt the normal tax order of the country.
3. Money laundering and suspicion of underground money houses
The online banking payment function of the company's bank settlement account allows customers to transfer funds through fictitious transaction background, which is not limited by time, space and region, is not subject to the scale review of banks, and does not require effective anti-money laundering internal control supervision measures. At the same time, the "public-to-private" business of corporate account online banking is completed in a virtual environment, and there are no substantial traces such as signatures and handwriting. It is difficult for commercial banks to know the actual controller of account funds, which increases the difficulty of supervision and management of commercial banks. Criminals can quickly flow black money between corporate and personal accounts, blurring the source of funds and increasing the difficulty of investigation and evidence collection of money laundering crimes.
Once the cumulative number of large-sum receipts in personal accounts is too many, it will be listed as the key monitoring object by the bank to check whether there is the possibility of money laundering. Note that not only the large amount will be included in the key monitoring, but also the objects with more collections in one year. Not all large transactions will be monitored.
According to the regulations on large-value payment transactions, the transfer of funds between individual bank settlement accounts and between individual bank settlement accounts and unit bank settlement accounts with the amount exceeding 200,000 yuan is a large-value transaction, and the short-term accumulated cash receipt and payment of individual bank settlement accounts exceeding 6,543.8+0,000 yuan is a suspicious transaction.