Event of industry of Kang Mei drug becames famous, basically have two sides:
It is close 30 billion yuan " astronomical " , attracted popular eyeball, 2 it is audit of classics of fund of 30 billion money is adjusted, said to was not done not have (became goods in stock, in build project and receivable money) .This matter finance affairs makes a holiday, accounting fraudulent practice. . . . . . Masses of wide engorge melon (especially shareholder) , numerous mouth condemn wants a version, the financial chief inspector of the industry of drug of Kang Mei of nothing is more... than that believes the day is the saddest at that time, a flock of accounting personnel below Ji Jihui.
In this incident, personnel of a lot of accountings can feel financial very bad luck, but I do not think so, if a company appears,finance affairs makes a holiday or accounting fraudulent practice, accounting personnel should assume due responsibility, a bit not bad luck, why to say so?
Is items of an account you do?
Is forms for reporting statistics of your work out?
Is audit data you offer? ...
You say you a bit not know the inside story, who can believe?
As the branch that masters company core data and personnel, to the company all transaction that involve accountant data should be for a short while witting.
But, our accountant very bad luck, why to say so?
Because finance affairs makes a holiday, accounting personnel said not to calculate, basically be boss or high level is decision-making, accounting personnel is specific executant only just, be prevented feebly already and interfere, must do it by force of pressure again.
But, data business accounting is only among them a link, finance affairs builds a holiday to want to begin from business end commonly, involve purchase, a lot of link such as production and sale, be by no means financial department the force of a branch or accounting personnel oneself can finish.
So, if once,finance affairs makes false event exposure, should not swing boiler to accounting personnel absolutely, if aim spearhead financial department, the loss with our accounting true personnel! Financial work is tall danger industry really, the circumstance of a form of address formally used by an employee to his employer or a tenant-peasant to his landlord to entering office is not familiar with the accounting personnel of a lot of to apply for a job, fall into very easily " hole " in.
The law case that the classmate that I work in the procuratorate once had handled to enter duty P2P company to the accounting personnel that a month is less than ability is suspected of financial bilk because of be in a company and be chained and thrown into prison, do you say this accountant loss?
Gibberish does not say more, say one's proper business first. It is the evidential catenary below.
In solid Wu about the controversy as one falls that capital pays way between duty look forward to. So trade in the enterprise in the process, pay money to trade together is main body abhorrent have a risk after all? The tax law file that often is cited is " the announcement that total bureau of national tax Wu manages a certain number of problems about strengthening value added tax to collect " (duty delivers the state [1995]192 date) the regulation in the file:
One, about value added tax of average taxpayer input tax touch discount a problem
(3) purchase goods or answer the boy or girl friend that tax service pays payment for goods, service fee.
Taxpayer purchases goods or answer tax service, pay transport costs, what pay the unit of money, must with open touch the sales unit that buckles a proof, unit that provides a service to agree, ability is declared quite touch deduct input tax, do not grant to touch otherwise buckle. Do not grant to touch otherwise buckle..
The original intention of the file is to avoid company design to trade phonily actually, empty opens bill of value added tax. Trade through staring at the relation monitoring of capital shedding and bill closely authenticity, this also is the meaning in the problem that controls duty with the ticket of course. But absolute level brings very issue necessarily. More and more management mode in solid Wu and commercial pattern break through the limitation that capital sheds necessarily, to these breakthroughs, how should understand?
[case 1]
A estate company purchases rolled steel to the supplier, agree freight proper motion is assumed, but first by supplier pay for sb and expect to be repaid later. Freight of the payment for goods after goods arrives is unified pay a supplier, offer bill of payment for goods by the supplier and pass on carries what just open to carry bill.
[case 2]
Estate company pays a project the money to construction unit, because construction unit owes another company money, tripartite agrees estate company pays a project the money to company of construction unit loan directly. Bill of bldg. value added tax is offerred normally by construction unit.
[case 3]
C company purchases raw material, should pay payment for goods of upriver trade company 8 million yuan, because D company owes C company 10 million yuan, tripartite signs debt to recombine an agreement, pay 8 million yuan of payment for goods to trade company directly by D company.
[case 4]
E estate company is begun entrust Daijian business, classmate school signs new campus generation to propose an agreement, in era school of the delegate in establishing a procedure undertakes enrolling bidding, project management, capital by company of school appropriate estate, estate company again according to unit of construction of project plan appropriate, construction unit bill opens the school directly.
In 4 afore-mentioned case, capital shedding trades actually together both sides is completely not consistent. But do this grant to approbate with respect to scarcely?
In transport costs case, rolled steel supplier is belonged to entrust era to receive money, in entrusting era to build case, estate company is belonged to entrust era to pay money, condition of these two kinds of capital shedding is normal commercial act, have reasonable business purpose, although capital sheds route,agree not completely accordingly, but the terminus that the source that capital sorts and final capital shed does not have a problem, the by nature still accords with the corresponding relation between capital shedding and bill.
Two debt recombine case in, the surface sees is to pay square incorrect, another is gathering square incorrect, do not accord with the demand that capital spreads, in solid Wu often also be oppugned by tax authority place really. But we think, if actual liability recombines, the creditor's rights debt that checks tripartite concerns, of evidential authentic should give approbate.
Appear to avoid of course risk, the company had better come by custom when paying fund external, recombine mode in tripartite debt especially in, would rather cost time and cost more, what best implementation capital flows is unified.
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