Small yesterday achieve sent about becoming liability of false Zhang law who should assuming a person be, a lot of friends should assume what responsibility to legal person and accountant more confused, small today achieve specific will to everybody looked to sign up for false Zhang about finance affairs, legal person and accountant can have what responsibility respectively, does legal person need not to need responsibility?
One, the false Zhang legal person of financial newspaper assumes what responsibility
1, the Zhang that make a holiday belongs to illegal crime to search behavior, still do not make crime, just give administration punishment, those who make crime, criminal law of according to our country investigates criminal duty lawfully.
2, below the circumstance that commits a crime in the unit commonly, " criminal law " set the legal liability that finds out two kinds of people only:
The first kind of person is direct controller. Violate the incite person of behavior namely, can be legal person delegate, OK also it is financial manager, financial chief inspector.
The 2nd kind of person is direct responsibility person, violate the agency person of behavior namely, it is the accountant of the unit commonly.
2, what is relevant legal responsibility
The first kind of circumstance, if legal person delegate is the direct responsibility person of experience tax illegal act. Legal person makes evade taxes conduct on behalf of oneself, company someone else does not know. So be about to assume legal responsibility.
The 2nd kind of circumstance, legal person operates on behalf of the financial chief inspector of enterprise of incite sb to do sth, accountant, that is about to assume legal responsibility.
The 3rd kind of circumstance, know perfectly well an unit to have the action of evade taxes, legal person delegate does not check. Although be below this kind of circumstance, legal person delegate did not participate in illegal behavior, but know perfectly well an unit to the behavior of evade taxes does not check, also want to assume corresponding legal responsibility.
3, the false Zhang accountant of financial newspaper assumes what responsibility
The accountant built a holiday to be encroached directly country and about square interest, disturbed socioeconomy order, it is a kind of serious irregularity, behavior that violate discipline. The accountant builds a holiday to ought to get responsibility of the following law:
1.Want to assume economic responsibility.
2.The clue makes false conduct badly, financial accounting and unit chief are difficult demit its blame, also cannot not know business "" not to understand the excuse such as circumstance " to come with " again shirk or reduce responsibility for an offence.
3.Forge, account book of falsification accountant proof, accountant, weave false and financial accounting reports, make crime, investigate criminal duty lawfully. Behavior of the money before having, still do not make crime, by treasury department of government of people of prefectural class above the door is given bulletin, can be in 5000 yuan of above to the unit the director staff that 100 thousand yuan of the following amerce; are in charge of directly to its and personnel of other and direct responsibility, can be in 3000 yuan of above 50 thousand yuan of the following amerce; belong to national staff member, still ought to be in an unit to perhaps give lawfully about the unit by its till the disciplinary sanction; of discharge is right,dismiss among them accounting personnel, sell an accountant by gantry crane of treasury department of government of people of prefectural class above from job seniority certificate.
In addition, from thirtieth of standing committee of National People's Congress of 12 whole nations second conference votes passed about revising the decision of accounting method, put forward, accounting personnel " do not install accountant Zhang book lawfully " , " illicit set accountant Zhang book " , " change accounting processing technique at will " wait for one of behavior, the clue is serious, the accountant must not be engaged in working inside 5 years. And the basis shows regulation of travel accounting method, sell an accountant by gantry crane of treasury department of government of people of prefectural class above from job seniority certificate.
4, what does the distinction that finds out legal responsibility person have
Ground floor second be: "Amount is occupied should the 10% above of ratal and evade taxes amount is in of 10 thousand yuan of above, because evade taxes is given administration 2 times by the tax authority,perhaps punish of evade taxes, be in 3 years of the following set term of imprisonments or arrest battle "
The 2nd administrative levels is: Amount is occupied should ratal 30% above and evade taxes amount is in of 100 thousand yuan of above, be in 3 years of above 7 years the following set term of imprisonment. Want to the natural person and punish gold. And adopted to the unit double punish make, condemn fine to the unit namely, be opposite at the same time the is in charge of directly director staff of the unit and personnel of other and direct responsibility also should undertake condemnatory. After condemning fine to the unit, sentence free punishment only to the responsibility personnel of the unit commonly, and punish gold no longer.
If be legal person,the delegate is be suspected of evade taxes evade taxation so regarding the responsibility person with direct action as this moment is to should assume legal responsibility. If be to know perfectly well the action that has evade taxes and evade payment of a tax but legal person delegate does not check but know to this behavior was not participated in however, also should admit corresponding liability, so must on time pay tax.
Above is small achieve what offer for everybody about the enterprise once fish is false Zhang, legal person and accountant should assume the relevant content of responsibility respectively, have what idea everybody can be commented on in article lower part together oh.
