Many people just agreed without thinking about anything because affection and brotherhood are more important.
But have you seriously thought about the consequences and tax risks?
0 1 Help a friend pay the bill, think twice before you act.
There are many potential risks in helping others pay the bill in the company. It is not recommended that all bosses help this. The main reasons are reflected in the following three points:
Leading enterprises to pay more taxes.
It is equivalent to increasing the company's income. Without the corresponding cost, the company's profit will be high. VAT can control tax exemption, but it needs to pay more enterprise income tax.
Resulting in four streams being inconsistent.
Four streams are inconsistent, invoice stream, capital stream, no contract, no logistics information. If it is a commodity, then the corresponding inventory is not available; If it is a service, the actual service content and results prove to be unavailable.
Lead to the exposure of off-balance sheet income
Off-balance-sheet income is easy to be exposed, and once it is checked, the proof of the boss's private account funds is not clear. It will involve whether the company's income has not been declared and taxed.
In this case, it is a fake invoice. In addition to paying taxes and fines, once the off-balance sheet income is implemented, it will face high tax payment. So, don't help others pay the bill!
Tax risks that may be caused by helping others pay bills.
In reality, there are roughly two situations in which you are asked to help with bookkeeping: the first is only posting, and the second is not only helping with bookkeeping, but also helping him with invoicing.
Pure debit
The operation method is mostly: use another company to transfer money to your account, and then you transfer the money to your friend's personal account.
Tip: the risk is great!
First of all, we don't know the specific source of the money (friends may give you a 50% credible explanation), and what we hide may be the source of money laundering;
Secondly, even if money laundering is excluded, how can accountants handle this account? Generally speaking, accountants can only do other accounts receivable and payable, that is to say, if you owe money to other companies on your books, if other companies want to recover the money, it can't be offset from the record that your friends owe you money on your books!
If this happens, you will also be in trouble, not only going to court, but also losing money.
Finally, there is a large sum of money in the account, how to deal with the audit of the tax bureau? If the tax bureau determines that this is a sale, you will face a fine and tax payment, and the tax credit will be affected.
And the audit may be long after your friend invited you to dinner last time. Will your friend still pay this tax and fine? Even if a friend has a conscience, will your friend be responsible for it? Can he afford it?
Debit and invoice
After paying the bill and paying the tax, the process is the same. Many people mistakenly believe that there is no risk. In fact, if there is a dispute, the law will not protect the dispute arising from illegal interests.
At present, false invoicing has been included in criminal responsibility, which means that once it is verified, it will not only face huge fines and overdue taxes, but also face jail if the amount is too large. This kind of help really needs to be cautious again!
According to Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (the State Council Order [20 10] No.587), invoices shall be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal. No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.
Attention, before the law, whether you help with kindness or not! If the above three acts of false invoicing occur, the legal sanctions accepted are the same.
Finally, remind everyone that starting a business is not easy, and it is ok and cherished! Don't drag your company into the "quagmire" because of your kindness!