First, the company's operating income is directly transferred to personal accounts, not corporate accounts.
In reality, many people basically don't take corporate accounts when collecting money. Under normal circumstances, if others don't want invoices, many people will ask them to transfer the money to their personal accounts, so as to achieve the purpose of tax reduction. After all, the income from public accounts has to pay a lot of taxes. On the one hand, it is taxes such as value-added tax. After deducting various costs, there is also corporate income tax. After paying enterprise income tax, there is also personal income tax. In this way, almost half of the profits will be gone.
It is precisely because of this that many people will quietly take personal accounts in order to reduce taxes, and this phenomenon is blatantly carried out by many people. If no one declares the company's income from the personal account, it is difficult for the tax authorities to find out. So in reality, even if many people collect the company's operating income through personal accounts, there is no big problem. However, if everyone's business income is relatively large, for example, hundreds of thousands or more are paid through personal accounts, it is easy to expose problems.
Transferring the company's operating income to a personal account is tax evasion. According to the relevant provisions of the Provisions on the Prosecution Standards of Economic Crime Cases issued by the Supreme People's Procuratorate and the Ministry of Public Security, if the amount of tax evasion is more than 6.5438+0 million yuan, and the amount of tax evasion accounts for more than 654.38+00% of the total tax payable, it should be traced back.
According to the provisions of Article 201 of the Criminal Law, Article 201 of the Criminal Law stipulates that a taxpayer who makes false tax returns or fails to declare by deception or concealment, and evades paying a large amount of tax and accounts for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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.
Second, the company's operating income is transferred to the company account, and then the money is transferred from the company account to the bank card of the legal person.
As for the company's operating income entering the corporate account, whether the money can be transferred to the corporate bank card depends on the specific situation. In addition, some money can be transferred normally, and some money cannot be transferred.
According to the current relevant laws and regulations, financial systems such as labor costs, wages, and individual contracting of small-scale project funds allow transfer from legal person accounts to legal person accounts. In addition, reimbursement expenses such as travel expenses only need to provide relevant invoices, and can also be transferred from the legal person account to the legal person account. However, everyone did not provide invoices, nor did they receive normal wages or labor income. Instead, the money is directly transferred from the legal person account to the legal person account, and it is also lent out in the name of borrowing. This means that the money can only be temporarily controlled by the legal person and returned later. If everyone borrows a lot of cash from an enterprise account and fails to return it within a fiscal year, the tax authorities will regard it as personal income and deduct the corresponding personal income tax. Of course, this practice is not illegal, but everyone needs to pay more taxes. In this way, everyone needs to declare personal income tax in April and May every year. Failing to file tax returns within the specified time, if the amount of unpaid taxes is large, it will also constitute a crime of tax evasion.