1, No matter which accountant keeps the accounts, if the tax authorities investigate and deal with tax-related violations, the company will bear the responsibility. However, if it is suspected of committing a crime, in addition to the company being fined, the company's legal representative and relevant responsible personnel will bear criminal responsibility, and the subsequent accountant will not bear criminal responsibility;
2, do not cooperate with tax inspection, refused to submit information, is usually a punishment for the unit. According to Article 70 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer or withholding agent evades, refuses or otherwise obstructs the inspection by the tax authorities, the tax authorities shall order him to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
If the company is suspected of committing a crime, the financial personnel who refuse to provide relevant information according to the instructions of the financial manager also bear certain criminal responsibility.
There are two situations in which the tax bureau generally checks the accounts: one is the national tax audit, and the other is the local tax bureau audit. The contents of the two audits are different and each has its own emphasis.
First, if the IRS comes to audit the accounts, it mainly checks the payment of VAT:
The specific contents of audit include:
(1) Sales revenue of this year
(2) Total output tax by month
(3) Total input tax by month
(4) Monthly total of the number of input tax transfers.
(5) Is there any tax allowance?
(6) VAT payable this year
(7) Value-added tax paid this year
(8) whether there is a phenomenon of default.
(9) Monthly input deduction form and table
(10) Monthly Invoice Usage Schedule
(1 1) Monthly VAT return.
(12) Calculate the tax rate this year (VAT payable this year ÷ sales revenue).
(13) Look at the tax rate of last year.
(14) If the tax rate this year is lower than that of last year, you should consider the reasons and prepare a written statement.
Two, if the local taxation bureau to audit, mainly check the income tax and other small taxes:
The specific contents of audit include:
(1) According to the Measures for Pre-tax Deduction of Enterprise Income Tax, compare the financial situation of your own enterprise, and there are mainly several problems:
A, is there any taxable salary that has not been found? (If there is any, the tax bureau will post it as profit and pay the income tax.)
B, temporary workers' wages: calculated according to the same caliber as the number of people and wages;
C. What is the interest rate when borrowing from non-financial institutions? (The tax standard is 6.39%, and if it is lower than this standard, it can be actually charged.)
D, supply and marketing personnel to implement all-in expenses, according to the proportion of wages 50%, travel expenses 30%, business expenses 20% decomposition and pre-tax deduction respectively.
E, the enterprise has not paid the union fees, shall not be deducted before tax (for enterprises without a trade union organization, they can be charged according to the standard by the special certificate of the trade union.
F. Business promotion: Advertising expenses without special invoices for advertisements cannot be deducted before tax.
G, labor insurance supplies: labor insurance clothing according to the standard of not more than 500/ year, people, cash payment of labor insurance will not be recognized.
H. Does the business expenses exceed the standard?
I. Does the per capita wage expenditure exceed the unified standards of the local tax authorities?
J. Whether there is any phenomenon of over-counting costs in other accounts payable and accrued expenses.
K, other local tax authorities as the key inspection content.
(2) Payment of other small taxes:
Including urban construction tax, education surcharge, personal income tax withheld and remitted, land use tax, vehicle and vessel use tax, stamp duty, etc.
In short, whether it is the national tax or local tax audit, we should prepare the information. After we are prepared, we will not be in a hurry.
There are four main roles in an enterprise: legal representative, shareholders, supervisors and financial personnel.
I. Legal risks of the legal representative
1, bear civil liability for compensation to the company due to business mistakes;
2. Sanctions for illegal acts;
3. Legal risks of criminal responsibility;
4. Legal risks of administrative responsibility.
Second, the legal risks of shareholders
1 Risk of investment loss: If the company goes bankrupt, the more shareholders invest, the greater the risk of loss.
2. No return on investment: If the operation is not good, the company will have no income or loss, and shareholders will have no income.
3. Take legal risks: illegal operation, etc.
Third, the legal risks of supervisors
1, economic compensation risk. Senior managers who fail to perform their duties according to law or infringe upon the interests of the company by virtue of their own duties will all face the relevant risk of damages.
2. Occupational prohibition risk. During the supervisor's term of office, if the company receives corresponding punishment due to the fault of the senior management, the supervisor's qualification to serve as the senior management of some companies in the future will be restricted.
Fourth, the legal risks of financial personnel
1, the risk of accounting.
2. Risks of accounting supervision.
3. Tax risks.
Five, the legal risks of the above four types of roles, the second and third types mainly tend to be economic risks and prohibited risks; The first and fourth categories mainly focus on management risk and law enforcement risk. The recent smash hit "Ice Ice Incident" once again sounded the alarm for countless financial personnel! The boss can't lose hundreds of millions. Can the legal risks of financial personnel be solved with money?
The tax bureau found out the problem, and there are mainly a few people related to it in the enterprise, all of whom are on the financial line. Then it depends on what kind of problems, or whether the problems are big or not.
The primary accountability is the enterprise financial personnel. If it is a small problem, then it is OK for the general financial staff to make some corrections. If there is a big problem, then the accountant of the enterprise will face the risk of being revoked. This problem is already quite big.
Moreover, it doesn't mean that it's OK to deal with the accounting personnel, and the tax bureau will investigate and deal with the big problems, so it will inevitably involve the owners of the enterprise. Generally the legal representative of the enterprise.
The legal representative is different from the legal representative.
The legal representative is the person in charge who submitted the enterprise to the government for record when it was established, and cannot be changed at will after approval. Moreover, the legal representative directly exercises the functions and powers on behalf of the enterprise within the scope of functions and powers prescribed by law.
The legal representative needs the authorization of the legal representative.
Therefore, tax issues are directly blamed on legal representatives, such as core personnel such as the chairman and executive director. Including administrative handling, civil liability and even criminal liability.
That is, tax issues can reach the criminal category at the highest. For example, the crime of falsely issuing value-added tax invoices is criminal accountability: the directly responsible person in charge and other directly responsible personnel are sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever falsely makes out a large amount of tax or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years; Whoever falsely makes out a huge amount of tax or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.
At this time, the public security organs will clarify the responsibilities that should be borne in the process of committing crimes, and whoever is responsible will be responsible. According to the different roles in specific situations, bear corresponding responsibilities. Didn't say who must bear the greatest responsibility.
If the chairman doesn't know, and the financial personnel are fooling around secretly, then the chairman is also an oversight fault. But if the chairman ordered it, it would be different.
In short, 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.
First, since the tax has been audited, there must be something wrong with the company's accounts, either the tax has not been paid, the account data is faulty, or the tax has not been declared.
Then the question is coming, is it the boss's problem or the accounting problem? There are only two possibilities:
First, failure to declare leads to overdue (this must be an accounting problem, but generally speaking, overdue fines will not cause tax inspection).
Second, there is something wrong with the account data, which is divided into two situations:
(1) It is an accounting error, which leads to data problems and audit.
(2) It is because of some reasons of the boss or shareholders, such as too many other receivables! (Shareholders borrow money without paying it back, and take money directly from the company)
Regarding the failure to pay taxes, this is the boss's reason. As long as the tax inspection goes on, there will always be problems in one place, and the legal person will never escape the first responsibility! Of course, accountants will also bear corresponding responsibilities because of different reasons!
Generally speaking, the legal representative and the main person in charge of related issues are at greater risk.
The legal representative of a company has the right and responsibility. One of the conditions to be a legal representative is the core management personnel such as the chairman, executive director or manager, so they also bear the risks that may exist in civil, criminal and administrative affairs. For example, in some crimes stipulated in the Criminal Law, the criminal responsibility of "the directly responsible person in charge and other directly responsible persons" may be investigated. Although the law does not clearly stipulate, the legal representative is generally recognized as belonging to the unit in judicial practice. And according to Article 42 of the Accounting Law, if the accounts violate the provisions of this law, the directly responsible person in charge and other directly responsible personnel will be fined. Therefore, there is something wrong with the tax bureau's audit. Generally, the legal representative is the most risky, and then the person in charge of finance is found.
Paying taxes is as necessary as breathing. But in the company, involving complex relationships, you may use involuntary to shirk. Then, if there is something wrong with paying taxes, will your position be responsible? Let's talk about it in detail.
Article 3 1 of the Criminal Law stipulates: "If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished. Where there are other provisions in the specific provisions of this Law and other laws, such provisions shall prevail. "
The description of "directly responsible person in charge and other directly responsible personnel" appears many times in the section of "Crime of endangering tax collection and management" in the Criminal Law, and is also mentioned in the Tax Collection and Management Law and the Accounting Law. Therefore, the risk of such people is relatively large. Then specific to the unit, such personnel can include the following personnel:
1. The person who is directly responsible must be directly responsible for the illegal act. It can be the legal representative or the person in charge of the finance department.
2. The person directly responsible, such as the person handling this tax issue. It may be the accountant of the unit, and there may be other relevant personnel.
As far as the legal representative is concerned, if he directly participates in breaking the law, instructs financial personnel to break the law, or knowingly fails to stop tax evasion, he will bear corresponding responsibilities.
For accountants, we should pay special attention to the requirements of the Accounting Law.
Article 40
Persons who have been investigated for criminal responsibility according to law for providing false financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books, financial and accounting reports, embezzlement, embezzlement and other illegal acts related to accounting duties shall not engage in accounting work again. -After all these years of hard work, I have passed these certificates, but I can't engage in this profession anymore. Unfortunately, the key is criminal responsibility.
Article 44
Concealing or intentionally destroying accounting vouchers, account books and financial accounting reports that should be kept according to law, which constitutes a crime, shall be investigated for criminal responsibility according to law. -Accountant, don't do these deliberate actions.
Of course, if someone instigates, instigates or forces accountants to do these things, they should also be investigated for criminal responsibility according to law; If the person in charge of the unit retaliates against the law-abiding accountants, which constitutes a crime, criminal responsibility shall also be investigated according to law.
However, generally speaking, tax evasion is found in tax audit, which is not as serious as a crime. Generally, taxes are recovered, fines and late fees are paid, except in the case of repeated admonitions.
As an accountant of an enterprise, he must know the law in taxation, so he must abide by the law himself and publicize the law to others. As the person in charge of the enterprise, of course, the greater the ability, the greater the responsibility. You should understand your responsibilities and don't touch the red line of the law.
The above are the views of accounting children, welcome to add comments.
The tax bureau found out the problem, and there are mainly a few people related to it in the enterprise, all of whom are on the financial line. Then it depends on what kind of problems, or whether the problems are big or not.