The tax bureau found out the problem in the audit, and the company leader (legal person) and the accounting supervisor shared the responsibility and risk! But the difference between them is divided into main liability risk and secondary liability risk. Therefore, the tax issue is different in severity, brings different hazards and causes, and there is no saying that it must be the position with the greatest risk. But generally speaking, financial personnel are the first level. The legal representative is also the first responsible person.

I. * * * Risk of liability; In case of major cost expenses, the leader (legal person) and the accountant in charge clearly know that they have violated accounting laws and regulations's tax evasion, and they conspire to agree that the illegal documents will be accounted for or operated at a deeper level, and the company leader and the accountant in charge will bear the responsibility risk together.

Second, the main liability risk of the accounting supervisor; For example, if the accountant in charge clearly knows that the business violates accounting laws and regulations's national tax evasion and cannot be accounted for, and the accountant in charge does not report it to the leader to make an account in violation of the law, the accountant in charge will bear the main responsibility risk and the leader will bear the secondary responsibility risk.

Third, the leader's main responsibility risk; In the previous example, the accountant in charge clearly knows that the business violates accounting laws and regulations and has the cost of tax evasion charged by the state. If the accountant in charge reports to the leader and the leader insists on hard operation, the leader will bear the main responsibility risk and the accountant in charge will bear the secondary responsibility risk.

Four, in addition to the special inspection of taxes and fees by the tax bureau, there are also funds and assets and other management departments to check. If there are illegal operations after inspection, whoever approves the handling will bear the responsibility risk.

In the above example, whether the leader bears the main responsibility risk or the accountant in charge bears the secondary responsibility risk, they are both involved in the joint and several liability risks, and those who are light will be fined, and those who are heavy will face the risk of imprisonment. Therefore, for everyone and the company, it is essential to abide by the law, pay taxes according to the rules, avoid tax evasion fees, and break the law to avoid liability risks. It is fundamental to operate normally and do business practically.