Accounting group
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Country amalgamative whole nation unites land tax hang out one's shingle, what should work after you know they are amalgamative? Should be duty Wu check incorporates. In the future duty Wu examination is more severe, a lot of enterprises still are in the Zhang that make a holiday, common saying says to go by the side of Chang Zaihe, which have not wet shoe, once come to the light, industry employer and accountant after all who will assume?
Country amalgamative whole nation unites land tax hang out one's shingle, this one historic hour lets the accountant person of the enterprise love to be hated again again, so, what should work after you know they are amalgamative? Should be duty Wu check incorporates.
Duty Wu examination is more severe now, but still a lot of enterprises still are in the Zhang that make a holiday, common saying says to go by the side of Chang Zaihe, which have not wet shoe, once come to the light, industry employer and accountant after all who will assume?
False Zhang namely record of false and financial accounting. False, namely truthless, cannot reflect actual condition; From the point of accounting principle, "Zhang " the economic principal part that points to a kind to accord with specific accounting technique to ask is actual the written record of economic activity. False account does not have real report enterprise namely each trade or item, each production that did not reflect a business according to the facts runs an activity, reach the account that did not handle business according to accounting standard. Reflected the subjective and voluntary action of party from the feature. Party and likelihood are legal person, also may be financial personnel.
1
Escape of taxation crime main body limit
Basis " criminal law " the 30th regulation: "The jeopardizes a society behavior that company, enterprise, institution, mechanism, organization carries out, law sets what commit a crime for the unit, ought to bear criminal responsibility. Ought to bear criminal responsibility..
" criminal law " the 31st regulation: "The unit commits a crime, condemn fine to the unit, the director staff that is in charge of directly to its and personnel of other and direct responsibility sentence penalty. This law divides what have a regulation additionally with other law, according to regulation. According to regulation..
From this everybody sees, appear only " criminal law " formulary taxation escapes the guilty main body of the blame is special main body, taxpayer or withhold compulsory talent to be able to be formed (the accomplice except) that duty Wu personnel commits a crime as this kind.
2
Responsibility of false Zhang law finds out a person to decide
< accounting method > personnel of leader of the 26th unit, accounting and other personnel are forged, of forms for reporting statistics of account book of proof of accountant of falsification, intended destruction, accountant, accountant and other accountant data, perhaps use evade taxes of forms for reporting statistics of account book of false accountant proof, accountant, accountant and other accountant data to perhaps harm interest of public of national interest, society, the duty that by finance, audit, tax authority law of basis of branch of other perhaps concerned director, administrative regulations sets is in charge of handling, investigate duty; Make crime, investigate criminal duty lawfully.
< accounting method > personnel of the 27th accounting gives to truthless, illegimate primitive proof accept, perhaps do not offer written opinion to unit leader to illegal income and expenses, the income and expenses that perhaps harms country and social public interest to breaking the law badly not to officer unit or report of finance, audit, tax authority, the clue is serious, give disciplinary sanction; Cause significant loss to state-private belongings, make crime, investigate criminal duty lawfully.
< accounting method > leader of the 28th unit receives the written opinion that according to Benfadi to accounting personnel 19 the 2nd section provision offers, to illegal income and expenses the decision gives deal with or do not make processing decide without warrant exceed the time limit, cause serious consequence, give disciplinary sanction; Cause significant loss to state-private belongings, make crime, investigate criminal duty lawfully.
< accounting method > the accounting personnel that to according to this law fulfils obligation has leader of the 29th unit and other personnel those who hit retaliation, give disciplinary sanction; Make crime, investigate criminal duty lawfully.
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. 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.
To legal person delegate, criminal law just meets in 3 kinds of circumstances only requirement legal person assumes legal responsibility to evade taxes criminality:
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. In proposal of Liu Xiaoqing tax, the TV station broadcasts the money that serials place of Liu Xiaoqing pays, should make business income. But wait for accountant ask for instructions she when, she asks to register this part income on C/A. So this kind of behavior belongs to Liu Xiaoqing to incite behavior.
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 measurement of penalty that false Zhang commits a crime
The condemnatory great majority that criminal law commits a crime to the unit is to adopt two punish make, what is two punish make, among them the unit that the meaning is pair of occurrence evade taxes, what it adopts is to be in with fine punishment, ask according to law pay counts the penal method of frontal belongings certainly namely. The means that is damaged with asset has discipline sb as a warning, the worth that be punished and carries out is total treasury of turn over to the higher authorities.
< accounting method > disobey this code the 42nd times to decide, have one of following action, by treasury department of government of people of prefectural class above the door instructs deadline to correct, can be in 3000 yuan of above to the unit the director staff that 50 thousand yuan of the following amerce; are in charge of directly to its and personnel of other and direct responsibility, can be in 2000 yuan of above 20 thousand yuan of the following amerce; belong to national staff member, still ought to be in an unit to perhaps give disciplinary sanction lawfully about the unit by its:
(One) the; that does not install accountant account book lawfully
(2) illicit the; that sets accountant account book
(3) did not fill according to the regulation make, obtain primitive proof to perhaps be filled make, the; that taking primitive evidence does not accord with a regulation
(4) the; that perhaps registers accountant account book not to accord with a regulation with registering accountant account book for the basis without the accountant proof of examine and verify
(5) the; that changes accounting processing technique at will
(6) the; that the financial accounting that provides to the person that different accountant data is used reports work out basis is abhorrent
(7) did not use an accountant to record a character according to the regulation or the; of standard money of charge to an account
(8) did not keep according to the regulation accountant data, cause accountant data damage, destroy the; that break
(9) the supervise or does not offer concerned accountant data to reach concerned situation according to the facts; that was not built according to the regulation and carries out unit interior accountant to supervise a system to perhaps reject to be carried out lawfully
(10) appoint accounting personnel does not accord with this code to decide.
Place of the fund before having lists one of action, make crime, investigate criminal duty lawfully. Accounting personnel has the first place to list one of action, the clue is serious, sell an accountant by gantry crane of treasury department of government of people of prefectural class above from job seniority certificate.
The 43rd is forged, account book of falsification accountant proof, accountant, weave false and financial accounting reports, make crime, investigate criminal duty lawfully.
4
Find out the distinction of legal responsibility person
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, - - kind sentence free punishment only to the responsibility personnel of the unit, and punish gold no longer.
What notice even is, person of behavior of amalgamative to violating amount of behavior accumulative total for many times punishment carries out evade taxes to violate criminality for many times inside certain period without discovery, or although discover but without punishment, all should treat the successive condition of criminality, its guilt amount ought to accumulative total computation, incorporate by one blame punishment, blame of not applicable number is punished. Conversely, if go,be a person for many times or illegal behavior of second evade taxes already passed some duty Wu or judiciary punishment, should not calculate this amount accumulative total again amalgamative punishment.
5
The director is maintained intentionally
According to criminal law the 14th sets: "The behavior that knows perfectly well oneself can produce the result that jeopardizes a society, and hope or indulge happens this kind as a result, make crime consequently, hereat meaning commits a crime. Of intended crime, ought to bear criminal responsibility " . According to criminal law the 15th sets: "Ought to foreknow the result that oneself behavior may produce harm society, because neglectful and did not foreknow, perhaps had foreknown and credulous can avoid, as a result produces this kind of result, it is error crime.
