Look at the purpose of not recording the actor's income and the specific use of other expenses. Then according to the identity of the perpetrator, decide whether it constitutes a crime and its nature. If the actor does not record the income of the unit, the purpose is to possess or use it for himself in the future. It shows that the actor subjectively has the intention of embezzling and illegally occupying the proceeds. If the amount is relatively large, according to the identity of the actor, the actor may constitute the crime of corruption or occupation. If the company's income is not recorded, the accountant will bear criminal responsibility. Taxpayers engaged in production and operation take the means of concealing income and paying less tax payable, which belongs to tax evasion.
If the company's income is not recorded, the accountant will bear criminal responsibility. Taxpayers engaged in production and operation take the means of concealing income and paying less tax payable, which belongs to tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the underpaid tax and the late payment fee, and impose a fine of more than 50% and less than 5 times the underpaid tax. If the case constitutes a crime, it shall be transferred to judicial organs for handling. Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision before, during and after. In addition to monetary supervision, accounting supervision also includes physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legality, authenticity, correctness and effectiveness of economic activities based on the economic benefits of the unit. Judging from the main technical methods used in accounting, it mainly involves the original measurement record method, single account book method and double entry bookkeeping method in the initial stage. During this period, accounting work such as measurement, recording and analysis was initially mixed with other calculation work. After a long development process, it has gradually formed a set of methods with its own characteristics and become an independent management work.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 42 of the Accounting Law of People's Republic of China (PRC)
In violation of the provisions of this law, anyone who commits any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit and may be fined between 3,000 yuan and 50,000 yuan; The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law:
(1) Failing to set up accounting books according to law;
(2) setting up accounting books without permission;
(3) Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;
(four) according to the unaudited accounting vouchers to register the accounting books or the registered accounting books do not meet the requirements;
(5) changing the accounting treatment method without authorization;
(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;
(seven) failing to use written accounting records or functional currency in accordance with the provisions; (8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;
(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to supervise according to law or failing to provide relevant accounting information and relevant materials truthfully;
(10) The appointment of accounting personnel does not conform to the provisions of this Law.
If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.
An accountant who commits one of the acts listed in the first paragraph, if the circumstances are serious, shall not engage in accounting work for five years.
Where the relevant laws provide otherwise for the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the provisions of the relevant laws.
"People's Republic of China (PRC) tax collection and management law" sixty-third.
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.