First of all, it is not difficult to find out if you hit the salary card, unless the tax authorities are auditing accounts instead of checking bank accounts.

As far as the company is concerned, the company has the obligation to withhold and remit the wages and salaries paid to its employees, and it is risky to engage in such cleverness. If it is investigated and dealt with by the tax authorities, according to Article 69 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the withholding agent fails to collect tax, the tax authorities shall recover the tax from the taxpayer and impose a fine of more than 50% and less than three times the unpaid tax on the withholding agent. The illegal cost will be great.

On the other hand, employees' wages and salaries can be charged before enterprise income tax. Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that reasonable wages and salaries incurred by enterprises are allowed to be deducted. I paid 14000 salary, and only charged 2000 salary, so I have to pay taxes myself. If there are 100 employees, the boss clearly pays1400,000 salary, only 20,000, and the corporate income tax rate is 25%.