According to the normal sales process, when a sale occurs, the buyer and the seller need to sign a sales contract, transfer the ownership of the goods, issue a VAT invoice, and the buyer pays the goods to the seller.

Personal card accounts cannot be reflected in company accounts. So in general, money is paid to the company account.

Extended data:

Punishment for tax evasion:

China's tax collection and management law and its related laws have insufficient penalties and means for tax authorities to evade taxes. In accordance with the regulations on the administration of tax collection, a fine of more than 50% and less than 5 times the tax payable shall be imposed. This shows that the economic sanctions for tax evasion are mainly fines, which do not involve personal interests. At the same time, the lower level of fines has also raised the expectations of enterprises for tax evasion income.

The tax collection and management system is not perfect.

China's overall macro tax revenue is not high, which is relatively low compared with developed and developing countries. However, China's tax collection and management system is not perfect and the tax burden is not high, but the burden of "fees" is very heavy, which leads taxpayers to take risks and reduce the burden on enterprises.

At the same time, the professional quality of tax cadres in the tax collection and management system is low, which leads to tax evasion not being detected. Even,

Some tax officials are not serious and responsible, treat the national tax as a transaction, and pay as much as the enterprise wants, and collect "human tax".

Reference source; Baidu encyclopedia-tax evasion