Forge or alter accounting vouchers and account books, and prepare false financial and accounting reports. If a crime is constituted, criminal responsibility shall be investigated according to law. If it does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than 5,000 yuan but not more than 100,000 yuan may be imposed on the unit. The directly responsible person in charge and other directly responsible personnel may be fined between 3,000 yuan and 50,000 yuan. For accounting personnel, the accounting qualification certificate shall be revoked by the financial department of the people's government at or above the county level.
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, overstates expenditure or underreports income in account books, refuses to declare or falsely report taxes after being notified by the tax authorities, and fails to pay or underpays the tax payable shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the tax evasion.
The constitutive elements of the crime of obstructing liquidation are as follows:
1. The subject of this crime is the company or enterprise legal person that conducts liquidation. However, if members of the liquidation group collude with companies or enterprises to commit the acts specified in this article, they shall also be investigated for criminal responsibility for the same crime.
2. When a company or enterprise is liquidated, it conceals its property, makes false records on its balance sheet or list of property, or distributes its property before it pays off its debts;
3. The behavior of the actor seriously damages the interests of creditors or others and constitutes a crime.
To sum up, making false accounts should bear criminal responsibility. According to the relevant regulations, if a company makes false accounts in order to avoid taxes and fees, it can be investigated for criminal responsibility according to the crime of tax evasion, while accountants who make false accounts can commit the crime of disclosing or not disclosing important information in violation of regulations; Crime of obstructing liquidation; Crime of false bankruptcy, etc. , shall be investigated for criminal responsibility.
Legal basis:
"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.