Remind again, rose 2019, the unit sends salary to be checked very easily so again! Real case is placed before everybody, each accountant and industry employer make the best of time to learn.

Salary is each laborer bilks those who feel unripe to live safeguard. What a lot of people care most is he is take finally in one's hand have how many money, but when is salary sent actually, it extend with what means is very important to extend with what means!

We talk about a few enterprises to alternate pattern sends the topic of salary today. Actually, all sorts of pattern send the company salary is for cost of pay of avoid social security and pay taxes. And this kind of act violates badly!

Rise today, send salary = evade taxes so

One, send salary through individual account, break the law!

Unit of a few choose and employ persons does not pass enterprise fair Zhang to send knock off endowment, the individual account that carries company legal representative, partner, financial personnel however sends knock off endowment, come with this kind of means the labor between avoid and employee concerns, then play truant.

Dispute of labor of court of Shenzhen city intermediate people rules Xing Bei China reminds front courtyard judge:

"In labor dispute case, if the company passes individual account to send knock off endowment to employee, in litigant process, the company denies bilateral existence labor concerns, saying is partner or capital come-and-go relation only, falling without other evidence circumstance, laborer is put in working relationship between very difficult proof and company. Laborer is put in working relationship between very difficult proof and company..

In addition, put wage through individual account hair, also go against laborer to find out salary standard. So, laborer cannot simply money is taken in one's hand, without giving thought to salary provenance.

Classics of Hubei province Wuhan opens report of criminal of division people court (2018) another name for Hubei province at the beginning of 0191 punishment 65

Public prosecution mechanism accuses: Came 2013 during 2014, huang Xiangyao of the accused person holds the position of Beijing of this area under administration to connect some (Wuhan) legal representative of car service limited company, be in charge of the management of this company. Its incite this company financial staff to pass business money of individual account collection, the kind that replaces bill to use with other evidence again escapes pay imposition to add up to RMB 1883018 yuan, occupy this company the corresponding period to answer 97.17% of pay the amount of tax to be paid, and this company classics tax authority lawfully make known to lower levels pursues the tax payment still did not fill after the announcement capture imposition. On November 6, 2017, huang Xiangyao of the accused person is seized. On April 9, 2018, beijing connects some (Wuhan) RMB of imposition of filling capture of car service limited company 1825630 yuan.

Punish a decision:

One, Huang Xiangyao of the accused person commits crime of dodge a tax, sentence a set term of imprisonment 3 years, probation 5 years, punish golden RMB 200000 yuan;

2, this case fills capture imposition RMB 57388 yuan, by tax authority of this academy give back.

2, much hair salary not capture social security, break the law!

In process of to apply for a job, after a few people discover pay social security, every months in one's hand money will be little. Units of some choose and employ persons are met because of this, persuade worker not salary of capture social security, much hair, and some worker also want in one's hand money is some more.

Division having a law shows, pay society insurance premium is the obligation that the enterprise must fulfil.

According to relevant law provision, unit of choose and employ persons not pay social security or pressing formulary pay social security is illegal behavior, all need to assume corresponding legal responsibility.

Yang Mou is photograph city some employee of accurate company, working most is sufferred from to go up by fish after year acute leukaemia, short the month is expended with respect to the medical treatment that cost more than yuan 200 thousand. But as a result of at the outset when both sides signs labor contract, according to Yang Mou apiration, this company did not give Yang Mou pay society assurance lawfully, extend every months to its however social security allowance. Although be after sicken of Yang Mou diagnose, company filling capture the society since its enter office is safe, but because tie filling pay, the medical treatment cost before filling capture is reached that month all cannot be sure to give through medical treatment submit an expense account. In addition concern a provision according to the country, the unit that use worker worker is in while for employee pay the society is sure, still want assurance of medical treatment of pay a serious illness, the part that to primary medical treatment insurance cannot submit an expense account passes medical treatment of a serious illness to be sure to submit an expense account. Yang Mou and company do not talk things over, and after classics is arbitral, appeal to to court of people of photograph the city zone, the sick leave of 6 months after the salary that before requirement company pays its medical treatment to expend 200 thousand Yu Yuan, affection 4 months default reachs disease more than yuan 6000 more than yuan 30 thousand.

3, unit of choose and employ persons deducts pay egoistically, break the law!

Units of some choose and employ persons find new job to arrest employee, the one part salary that can arrest next employee leaves reappearance of the end of the year. If there is an agreement in labor contract, this kind of circumstance is belonged to default salary, employee can ask through labor department unit of choose and employ persons extends full pay.

In addition, return some enterprises to have go to work be late deduct pay, ask for leave to buckle 3 Nature's engineering endowment capricious regulation.

In fact, the State Council ever applied " byelaw of company worker rewards and punishment " already abolished on January 15, 2008, unit of choose and employ persons cannot establish penalty clause at will in regulations system according to the regulation of this byelaw again.

Rise today, such avoiding that duty = fathers check

One, cash means sends knock off endowment, break the law!

Some companies put wage with cash means hair, and do not use bank acting hair.

As the development that pays management the institution, the country carries out blame cash settle accounts energetically, carry out bank generation to send wage pattern in the round, imagine: The company is main door have, stuff is not little also, the company is absent again out-of-the-way and a mountainous area, it is normal to put wage with cash hair?

2, intended and promiscuous service and salary are declared, break the law!

A lot of services send company of company, construction to wait, employee of service worker worker, casual, tripartite, declare according to pay pay! Especially social security turns over tax bureau to collect, after builder real name is made, compensation of this kind of industry adds up to compasses sex to be weighed particularly should!

3, allowance does not declare a tax, break the law!

The company does not have case gift of an extending festal allowance, traffic allowance, communication allowance, birthday to incorporate generate salary to undertake a duty declare.

Enterprise and worker are not avoiding the circumstance of duty leaves a tax highest can amount to 45% . Because this is very much,the enterprise uses illegal hair to reduce management cost to put the skill of salary.

4, a large number of employee 0 declare

Since duty is avoided collect the specified amount by 3500 on tone comes 5000 hind, a lot of enterprises employee wages 0 declared, but. . . A company is many 0 declare, normal? Compare with region industry, apparent on the low side, await a company will be duty Wu check.

5, empty invoice is touched buckle

This is at present a lot of enterprises avoid commonly usedly duty gimmick, violate not only compasses and break the law. The enterprise decomposes employee wages base pay, end of the year award, celebrate a festival cost, of all kinds allowance undertake extending, allow employee again every month looks for bill to rush touch, achieve salary to avoid with the form that submit an expense account the purpose of duty. But if the word of long-term and big processing, can cause company expenses unusual, cause revenue attention and check.

Will see a case first

One, to escape secretly empty lists a duty salary, be punished 300 thousand yuan!

Zhang row handled some firm 2011 salary course is 5, 013, 120 yuan, salary of the member that list support industry to make a person among them 2, 779, 470 yuan, sale and relevant personnel salary 714, 500 yuan, out worker salary 1, 519, 150 yuan.

Check discovery, zhang lists the salary that the out worker extends to have 1 among them, 211, 400 yuan are not had sign record, turn Zhang proof or receipt extend effectively according to. Extend effectively to notting have the salary of the basis belongs to many salary 1, 211, 400 yuan, should fill capture enterprise income tax 302, 850 yuan.

This is new 3 board the company announces recently by check case.

2, still list personnel salary in empty? Must want to collect a hand!

These a few years similar about tax evasion the news that duty, salary makes a holiday is incessant Yu Er! Because the country is in charge of strictly to bill, empty invoice fears the risk is too big, so flat and direct empty lists salary.

Common empty lists salary 3 behavior:

1, the purpose is deducted before empty adds pay salary expenses to raise tax of enterprise income tax in order to achieve.

2, the means of register of empty kind stuff is the employee apportion income with higher income.

3, the enterprise is in when withholding, empty makes the conduct of salary of employee register, hairpiece.

Everybody cherishs this kind of psychology:

The first, empty lists wage tax Wu not to come to check, do not discover basically.

The 2nd, empty arranges salary amount often not quite, general not easy early-warning.

Be really such?

The circumstance that we see other company again --

Circumstance one: Every our company month has sale sailing plenary meeting, need beard and hair puts ready money ability is OK, have encouragement effect so, how is that done safer?

Answer: Must have sign record, best finance affairs there stay one signs edition salary. Resemble this company in case, duty Wu checked your items of an account 2011 2018, this moment is clever it is OK that you turn over accountant proof directly! Still have, sign personnel must have labor contract, these are to sign the proof of true bogus and employee identity!

Circumstance 2: Our company is cash hair salary, OK?

Answer: This is possible, the country also won't ask without the requirement your terms of payment must dispute cash. More what is more,the rather that cash management measure makes clear a regulation, employee wages is OK of out-of-pocket expense.

Circumstance 3: Why to still have a lot of people must does the bank turn Zhang?

Answer: When small letter, pay the tripartite such as treasure to pay faddish time, shanghai of body part Beijing is wide wait for city of line of just a little greatly you, put wage with cash hair actually? Where to accuse to be in inside you? Are you how will extend the salary of employee according to the facts was pay taxes declared?

Actually, these doubt of financial personnel, the likelihood is the biggest risk, also be your biggest question. So, without special aim, must choose a bank to turn Zhang sends salary, duty Wu will check, take look, everybody save trouble!

By above all sorts of circumstances can be seen, duty Wu check when not only check salary watch, still can be checked sign record, bank turns Zhang, receipt. Think by watch of a piece of salary deceive pass a barrier is no good for certain merely!

4 caution of case

One, individual account is big and doubtful trade bank duty Wu shares information

The country handles case [2017]84 date this heavyweight file, wash fund administration clearly to be in charge of security of mechanism of branch, tax authority, public security, state instead the washs money and horrible financing risk to evaluate a working group job train of thought of supervisory administration of mechanism, judiciary and banking of the State Council, negotiable securities, insurance and composition of other executive authority. Ask departmental door discovery is unusual, share information each other. It is very difficult that duty Wu masters personal account capital to change before, become easier and easier now!

2, legal person and company account are frequent capital come-and-go risk is big!

Draft regulation tubal a way according to taxation, although duty Wu has authority to inquire individual and company bank account, but program and control information are finite, execute the law strength often sells at a discount. But begin from 2018, orgnaization of each district finance and duty Wu, wash certainly will of money orgnaization collaboration to increase instead, personal account and company are opposite the boss fair door between frequent capital trades to will be faced with monitoring.

3, empty invoice way is blocked up dead thoroughly!

Why to still matter with empty invoice? Employer of company of the regurgitate after because at present the means of the empty invoice of the mainstream often is tall invoice,deducting poundage is private account. After these unusual financing trade to be superintended after, the capital shedding of empty invoice thes whole thing comes to light! Empty invoice goes to the end!

4, company evade taxes fathers necessarily check!

The consistent intrigue of company evade taxes also often is company income flows into boss individual account often! Before duty Wu and bank cooperate without deepness, it seems that the check measure of duty Wu is narrow. But the data that takes a bank possibly now in revenue discovers the chain of company evade taxes already roughly!

Duty Wu is more and more normative henceforth

2019, frequency of wealth tax policy goes out, the dot is asked for to change greatly since value added tax + new salary duty + the policy such as social security new rule came on stage in succession 2019. . . . . . Releasing a such signal undoubtedly, future will ask more strictly each enterprise, person of each finance affairs, certainly will should adjust the industry to more normative.

Each district is shared in the message that pushs duty Wu and bank in succession

1. carries out bank generation to send wage pattern in the round, duty Wu will share information with the bank eventually and compare right!

2. salary expresses each personnel that go up, need uploads full name and Id number, send those who put wage to much place, tax bureau will be right this Id date early-warning, enjoin declare unit generation to deduct acting capture individual income tax.

Gains of 3. pay wage and service pay gains, the distinction with the biggest both is existence of salary, pay holds a post suffer hire a concern, sign labor contract and pay is basic the social insurance, day-to-day management that accepts a business, it is the collective principal part that is included; And service pay is nonexistent afore-mentioned circumstances, it is the paratactic relation that coexists with company component.

The Id information that others uses again after 4. is used at listing salary to support fee, very will easy early-warning comes out, because the individual income tax end 2018 manages a system newly to apply generally in each district,this is, this system includes duty Wu end and business end. Among them, duty Wu end has " income of two place above " module, strengthened in technical level to the individual the management of income of salary of two place above, wage.

The salary specified number that 5. lists to empty touchs those who use cost, once check solid all eliminate, fill to pay enterprise income tax and be in with multiple amerce.

Add: Pay pay examines 30 risks site surely!

Risk 1

The boss is declared from beginning to end in company salary watch a person gives for a long time perhaps only 1, 2 employee declare a tax.

Risk 2

The salary of employee is 0 yuan for a long time or 1 yuan.

Risk 3

The salary of major employee is 5000 yuan perhaps draw near 5000 yuan.

Risk 4

The unit with management bigger or better state declares dimensions for a long time the amount of tax to be paid is 0 yuan.

Risk 5

Although existence part employee sends knock off endowment but did not undertake complete a sum duty is declared.

Risk 6

The personnel number difference that the personnel number that duty declares follows pay social security is bigger.

Risk 7

The pay pay that duty declares a system follows the pay wage gap that declares in annals of enterprise income tax bigger.

Risk 8

Obscure a strength, achieve standard of small small company to enjoy policy of privilege of small small enterprise income tax thereby.

Risk 9

Employee is put in two place or pay of pay of two place above but did not undertake a duty declare by oneself.

Risk 10

Equity of company presence natural person is changed but did not declare a tax.

Risk 11

The company exists to share out bonus to natural person partner end of the year but not acting deduct a tax.

Risk 12

Borrow or lend money of shareholder of company presence natural person has not been used for a long time at managing again.

Risk 13

The company often appears to employee to extend welfare, allowance but did not merge into pay pay declares a tax.

Risk 14

Number of row of company presence empty decomposes high salary to reach little pay the purpose of duty.

Risk 15

Company presence lets employee take charge bill to touch the phenomenon of pay pay.

Risk 16

Company presence gave many gift to the client, did not deduct acting capture individual income tax by formulary generation however.

Risk 17

Company every months with by accident the allowance that meal allowance name sends a worker, subsidiary, did not merge into withhold individual income tax when gains of monthly wages, wage.

Risk 18

The company presence retiree that recruit, temporarily personnel goes to work but did not declare a tax.

Risk 19

Although already took the place of,company presence pays exterior personnel service fee deduct a tax, but did not obtain a service to expend bill.

Risk 20

The pay pay of company presence employee year earning exceeds 120 thousand yuan of above but the time limit that did not set according to tax law undertakes proper motion pay taxes declare.

Risk 21

Company presence extends every months regularly the name of employee allowance bussiness trip, reach little pay of tax items.

Risk 22

The company is long-standing send knock off endowment to all extend through cash and the forehead spends bigger phenomenon.

Risk 23

The company is put in a tax year to be used for many times end of the year award the circumstance of measure of duty plan tax.

Risk 24

Company presence often submits an expense account for employee with the phenomenon that manages the running expenses that have nothing to do but did not declare era to deduct a tax.

Risk 25

The company often exists plan raise wage but the phenomenon that does not extend for long.

Risk 26

The disbursement that mere accessory sends salary for bank generation proves the proof of charge to an account that the salary that the accountant weaves extends, and detail of the member that do not have a person.

Risk 27

Company presence comes with individual loan means avoid salary the circumstance of duty.

Risk 28

Company presence did not put wage by lunar hair, one-time reissue salary of a few months but plan the appearance that mentions a duty error.

Risk 29

The employee that company presence has left his post still is declaring the phenomenon of a duty.

Risk 30

The tax items that company presence person declares to change a tax if will " pay wage gains " change is " gains of dividend, bonus " wait for a phenomenon.

Financial work is mixed besides necessary patience attentive

The most important is duty is made clear, flow clarity

Manual of approximately perfect company financial flow (complete set post)

Set limit to 500, arrive to be gotten first first!