1. At present, many companies don't go public. The first is tax avoidance and evasion, because every payment of the company has to be recorded in public accounts, and banks have to pay taxes when the water is big. Therefore, in order to avoid taxes, many companies do not go public. Second, there are many small companies now, and many small companies have imperfect financial systems, which are only simple statistics, so in order to avoid trouble, the company's money flows directly into personal accounts.
2. The potential risks of the company's failure to pay the public account are:
(1), the company has a large transaction amount and there are smugglers. Whose private account is it? Have all shareholders been notified? The company is an independent legal person, and the smuggling account of public funds is easy to cause civil legal risks.
(2) The invoice management method clearly stipulates that an invoice is a voucher for issuing and collecting money in the purchase and sale of goods, providing or receiving services and engaging in other business activities. Invoice in the name of the company, but the payee is not the company. Is the subject matter of your company's transaction really produced or purchased by the company? Or is it a private account transaction, just borrowing the company to invoice? This is illegal.
(3), the company's transactions are smugglers, whether these incomes have been declared and paid according to regulations.
3. What's the difference between public accounts and private accounts?
The difference between corporate accounts and personal accounts is that corporate accounts are used to run the whole company's economy, and personal accounts are also our usual deposit and withdrawal accounts.
To start a company, you must open basic deposit account, because your company's capital operation must abide by the rules and regulations. For example, the tax bureau will check whether your capital operation is standardized through your account book reaction when auditing accounts.
If you use it, it's simple. Your usual sales revenue or expenditure must go through your basic deposit account. Expenditure includes employee salaries, your reserve fund, travel expenses, payment for goods ordered, etc. You have to withdraw these expenses by cheque, which can be divided into cash cheque and transfer cheque. Wages, petty cash and travel expenses are withdrawn by cash cheque, and payment for goods is paid by transfer cheque.
In other words, once your company has economic activities, your funds will be completed through the basic deposit account of the bank.
Legal basis:
Article 201 of the Criminal Law _ 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.