The establishment and liquidation of an enterprise shall comply with laws and regulations and eliminate possible hidden dangers. Avoid breaking the law because of corporate financing.
2. How can enterprises avoid criminal legal risks in production and sales?
The state has requirements for enterprises in different industries in terms of safety in production, quality standards, environmental protection and hygiene. If the production or sales of an enterprise are not up to standard, and the circumstances are serious or cause serious consequences, the enterprise and the person in charge may bear criminal responsibility.
3. Criminal legal risks in enterprise financial management.
If an enterprise violates the laws and regulations of the state on tax collection and management, evades taxes, refuses to pay taxes or defrauds export tax rebates, causing serious tax losses to the state, it may constitute the crime of refusing to pay taxes, evading the recovery of tax arrears, etc. In order to prevent the loss of taxes, the state has formulated strict legal provisions on a series of acts such as the preparation, sale, use and purchase of invoices. In the process of selling invoices by ticket system, the law prohibits illegal selling of all kinds of invoices, otherwise it will bear criminal responsibility.
4. How can enterprises avoid the criminal legal risks brought by internal personnel management?
State functionaries take advantage of their positions to ask for or illegally accept other people's property and seek benefits for others, which constitutes the crime of accepting bribes. State functionaries who, in economic exchanges, violate state regulations and accept kickbacks and service fees in various names shall be owned by individuals. In order to seek illegitimate interests, giving property to state functionaries constitutes the crime of accepting bribes. State functionaries who take advantage of their positions to misappropriate public funds for personal use to engage in illegal activities, or misappropriate a large amount of public funds to engage in profit-making activities, or misappropriate a large amount of public funds for more than three months, are guilty of embezzlement. The crime of misappropriating public funds and the crime of misappropriating funds are very similar in objective behavior, and the difference lies in the subject. The subject of the crime of misappropriating funds is the staff of enterprises or other units. Former state functionaries who work in enterprises after resigning and misappropriate funds shall be punished as the crime of misappropriating funds.
China's criminal law has taken strong measures to protect the legitimate property of state-owned assets of non-state-owned companies and enterprises. The act of stealing, defrauding or embezzling the assets of state-owned enterprises and other enterprises constitutes the crime of embezzlement. When the amount of corruption reaches more than 5000 yuan, whether the actor's behavior causes objective harmful results and whether it constitutes accomplishment becomes the plot that should be grasped emphatically. Some entrepreneurs think that the property of enterprises is the property of individuals, which is wrong. The property of enterprises should be separated from the property of individuals, and legal problems may arise if they are not separated. It is a crime for some state-owned enterprise executives to set up private coffers, or to privately distribute state-owned assets to individuals in the name of the unit.
legal ground
Criminal law of the people's Republic of China
Article 140 Any producer or seller who adulterates or adulterates products, passes off fake products as genuine products, and passes off unqualified products as qualified products, with a sales amount of not less than 50,000 yuan but not more than 200,000 yuan, shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention, and shall also or shall only be fined not less than 50% but not more than 200,000 yuan; If the sales amount is more than 200,000 yuan but less than 500,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years, and shall also be fined not less than 50% but not more than two times the sales amount; If the sales amount is more than 500,000 yuan but less than 2 million yuan, he shall be sentenced to fixed-term imprisonment of more than seven years, and shall also be fined more than 50% but less than two times the sales amount; If the sales amount is more than 2 million yuan, he shall be sentenced to fixed-term imprisonment of 15 years or life imprisonment, and shall also be fined more than 50% but less than 2 times the sales amount or his property shall be confiscated.
Article 201 A taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, accounting for more than 10% of the tax payable, 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.
Article 204 whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the tax defrauded; If the amount is huge or there are other serious circumstances, 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 not less than one time but not more than five times the amount of tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property. After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph.
Article 205 Whoever falsely issues invoices other than those specified in Article 205 of this Law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance, and shall also be fined; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined. 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.