Accountants do false accounting is a criminal offense.
Forgery, alteration of accounting documents, accounting books, preparation of false financial accounting reports, constitutes a crime, shall be investigated for criminal responsibility, not yet constitute a crime, by the people's government at or above the county level, the financial department shall be notified, and can be imposed on the unit and a fine of more than five thousand yuan of more than one hundred thousand yuan of the following; on its directly responsible for the supervisory personnel and other personnel directly responsible for the following can be imposed on more than three thousand yuan of more than fifty thousand yuan of the following Fines. For the accountants therein, and by the financial department of the people's government at or above the county level to revoke the certificate of qualification of accounting;
Taxpayers take the means of counterfeiting, altering, concealing, and destroying without authorization the books of accounts, bookkeeping vouchers, over-listing the expenditures on the books of accounts, or not listing or under-listing the revenues, and by means of the tax authorities' notification of the declaration and refusal to declare or making a false declaration of the tax, and do not or underpay the tax payable, the accountant Criminal liability penalties shall be sentenced to imprisonment for a term of not less than three years and not more than seven years, and a fine of not less than double and not more than five times the amount of tax evasion.
Legal basis
The Chinese people*** and the State Tax Collection and Management Law, Article 63 of the taxpayer forged, altered, concealed, unauthorized destruction of account books, bookkeeping vouchers, or in the books of more expenditure or not listed, less income, or by the tax authorities notice of declaration and refused to declare or false tax declaration, do not pay or underpay the tax payable, is tax evasion. If a taxpayer evades tax, the tax authorities shall recover the unpaid or underpaid tax, late payment fees, and impose a fine of not less than fifty percent and not more than five times the unpaid or underpaid tax; if a crime is constituted, the taxpayer shall be held criminally liable in accordance with the law. The withholding agent to take the means listed in the preceding paragraph, do not pay or underpayment of the tax has been withheld, collected, by the tax authorities to recover its non-payment or underpayment of taxes, late fees, and impose non-payment or underpayment of taxes more than fifty percent of the amount of more than five times the amount of the fine; constitutes a crime, shall be investigated for criminal.