2. The other is non-compliant operation, that is, the behavior of other companies or units and individuals using company accounts for capital transactions is not based on real business, but for tax avoidance and cash withdrawal. ?
General suggestion: Accountants should collect and record funds according to real business and real transactions.
Extended data:
Related claim cases:
The Inspection Bureau of Tongzhou District State Taxation Bureau of Beijing issued the Decision on Tax Administrative Punishment to Beijing Chuangsifang Electronics Co., Ltd., the main contents of which are as follows:
Tongzhou State Taxation Inspection Bureau inspected the personal accounts opened by the actual controller and legal representative of the company, Li, in Industrial and Commercial Bank of China and Industrial Bank, and found that the above two accounts were used to collect the payment remitted by customers.
Penalty decision:
The company was fined 0.5 times for underpaying the value-added tax of 377,286.46 yuan and the enterprise income tax of 65,438+0,565,438+05.75 yuan, totaling 239,4065,438+0.165,438 0 yuan.
Originally, I wanted to "avoid tax", but the tax was recovered and a fine of 239,000 was posted. More importantly, it affects the credit rating of enterprises in the future, which is not worth the loss!
Reference source: Baidu Encyclopedia-Bookkeeping
Reference source: Baidu Encyclopedia-Posting
Reference source: Baidu Encyclopedia-Zouzhang