First, is it possible for financial personnel to violate tax laws? Undoubtedly great! China's tax law can be said to be extremely complicated, and it is almost impossible for even the most powerful financial personnel to make mistakes in taxation, especially for many companies with large business volume and complex transaction nature. Even if the financial personnel have no intention of evading taxes, it is inevitable to pay less taxes. This is also the reason why local tax inspection departments rarely check enterprises empty-handed. But is such an illegal act risky? Not necessarily, for example, because of negligence, some contracts forgot to put up decals, and because of a calculation error, several thousand yuan of property tax was paid less. If such mistakes can drag people into prison, there will be no accountant in China.
Second, the main job of financial personnel is tax evasion? This is simply not reliable. The purpose of modern enterprises is to maximize the wealth of shareholders in a narrow sense. To put it bluntly, shareholders want to make money! Although China's tax burden is high, for most enterprises, the proportion of tax in expenses is by no means the largest. If the financial personnel focus on tax evasion outside the account, it is better to tell the boss directly, simply quit and replant the land without paying any tax. This is ridiculous. Farming doesn't pay taxes, but it doesn't make money! In fact, for many large enterprises, especially listed companies or companies preparing to go public, it is far more than tax evasion to brag about tax payment through fictitious income, underreporting costs, related party transactions, and abuse of accounting policies and accounting estimates. However, tax authorities like this situation, and it is the audit's job to correct mistakes.
Third, how difficult is it for financial personnel to go to jail for tax crimes?
If you kill people by falsely issuing huge special invoices or defrauding export tax rebates, congratulations, you can certainly achieve the goal of imprisonment, and you can get a bullet for free a few years ago. Even if the consequences of this crime have nothing to do with accountants, they will not be unfamiliar. If you really commit a crime, you can only say that you want to die, and the rest is to escape and cheat. The most common is tax evasion in the tax administration law, which is now called tax evasion in the criminal law. Look how troublesome it is to be investigated for this crime.
First of all, according to Article 63 of the Tax Administration Law, you should drop it on purpose. Although in the inspection practice, as long as it is found that taxpayers pay less taxes, whether consciously or unconsciously, fines are inevitable, but because of unintentional or inconsistent understanding of tax laws and regulations with the tax bureau, few people have been transferred. Even if there is, it is definitely not because of tax issues. You should understand the specific reasons, especially in recent years. You really have to evade taxes because of various pressures, which meets the conditions of deliberate means. You're just evading taxes. You're far from going to jail. Because the amount is still limited, you have to meet the requirements of at least 50 thousand tax evasion, accounting for more than 0/0% of the taxable amount/kloc-0. If the quantity is too small or the proportion is not enough, it cannot be done.
Then, the above conditions of your death reminder have been met, and the tax bureau will definitely give you a notice of recovery before the transfer, so that you can pay back the tax, delay the payment and punish you.