Who is responsible for the company's underreporting of taxes?

Legal analysis: Under normal circumstances, shareholders are not responsible for the company's tax evasion, because the company's finances are naturally taken care of by specialized accountants. Shareholders don't need to know about the company's tax evasion. Without the knowledge and direct participation of shareholders, the tax authorities or national judicial departments will not directly punish shareholders, and the company needs to bear the responsibility for this. It is illegal not to go to the account of a smuggler in Gong Hu. If verified, it is suspected of constituting a crime of tax evasion.

The crime of tax evasion refers to the behavior that taxpayers make false tax returns or fail to declare by deception or concealment to avoid paying a large amount of tax, accounting for more than 10% of the tax payable, withholding agents fail to pay or underpay the withheld tax by deception or concealment, and the amount is large, or they are punished twice for tax evasion. If the company's money goes into the boss's private bank account, it is not tax evasion. Tax evasion means that taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, or overstate expenditures and omit income in account books, or refuse to declare or falsely declare taxes after being notified by the tax authorities, and fail to pay or underpay the tax payable.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC). Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.