Is it illegal for small-scale taxpayers not to go public?

Legal analysis: it is generally suggested that the income obtained by the company should go to the company account, which is more clear. However, in the law or tax law, there is no requirement to go to the enterprise account. Enterprises only need to truly and accurately calculate income and pay corresponding taxes and fees, which is in line with the requirements of laws and regulations, but sometimes it is not so easy to explain clearly if it is not in the enterprise account.

Legal basis: Article 13 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council. Small-scale taxpayers with sound accounting and accurate tax payment information may register with the competent tax authorities. For non-small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these regulations.