The popular understanding is that the income of another company is transferred to the bank account of our company. The company will withdraw cash from them after receiving the account. This practice is called posting or posting. Paying someone else's bill will involve false invoicing. Falsely issuing invoices has violated the law and committed the crime of falsely issuing special invoices for value-added tax, defrauding export tax rebates and deducting tax invoices, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 20,000 but not more than 200,000.
The company ledger has the following meanings:
1. One is normal bookkeeping, that is, the company receives and pays the public account, and the accountant records it in the account book according to the corresponding bills. This escape is not illegal;
2. The other is the behavior of other companies, units or individuals using company accounts for capital transactions, which is not based on real business purposes. This kind of escape is illegal. There is no actual business and there are risks;
3. If the account is deducted and invoiced, it means that other companies transfer the money to their own accounts, and the company's accounts invoice other companies, and then transfer the money to other people's personal accounts, deducting certain tax points. If the salesman doesn't have an enterprise account for making foreign orders and can't issue invoices, it will involve false invoicing and face huge fines and tax arrears.
According to the regulations, anyone who commits one of the following acts shall be confiscated and sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or only be fined; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined:
1, providing fund account;
2. Converting property into cash, financial bills and securities;
3. Transfer funds by transfer or other payment and settlement methods;
4. Cross-border transfer of assets;
5. Concealing or disguising the source and nature of criminal proceeds and their proceeds by other means. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
To sum up, it is illegal for an individual to help the company pay the bill, because there is no real performance behavior, and any illegal behavior can not be protected by law.
Legal basis:
Article 39 of the Measures for the Administration of RMB Bank Settlement Accounts
Personal bank settlement account is used for personal transfer, receipt and payment and cash deposit and withdrawal. The following funds can be transferred to the personal bank settlement account:
(1) Income from wages and bonuses.
(2) Income from labor services such as manuscript fees and performance fees.
(three) the principal and income of bonds, futures, trusts and other investments.
(4) Income from the transfer of personal creditor's rights or property rights.
(5) Personal loan transfer.
(6) Securities trading settlement funds and futures trading deposits.
(7) Inheritance and money donation.
(eight) insurance claims, premium refund and other funds.
(9) Tax refund.
(ten) sales revenue of agricultural and sideline products and mineral products.
(eleven) other legitimate funds.
Article 65
A depositor who uses a bank settlement account shall not commit any of the following acts:
(a) in violation of the provisions of these measures, the unit funds are transferred to the personal bank settlement account.
(2) Withdrawing cash in violation of these measures.
(3) Avoidance of bank debts by opening a bank settlement account.
(4) Leasing or lending bank settlement accounts.
(5) Transfer money from a bank settlement account outside basic deposit account, deposit sales income or deposit cash in the unit credit card account.
(six) the legal representative or principal responsible person, the depositor's address and other account opening information has not been notified to the bank within the prescribed time limit.
Non-operating depositors who commit one to five of the above acts shall be given a warning and fined 1000 yuan; Commercial depositors who commit one to five of the acts listed in the preceding paragraph shall be given a warning and fined between 5,000 yuan and 30,000 yuan; If the depositor commits the sixth act listed in the preceding paragraph, he shall be given a warning and fined 1000 yuan.