If you create a formal enterprise, you should set up account books according to the regulations. According to the tax administration law, all your bank accounts must be reported to the tax authorities for future reference. If the transfer of assets tends to evade paying taxes, it will be counted as tax evasion after auditing. There is no time limit for pursuing tax evasion and fraud. The so-called five-year period means that there is no subjective intention to pay less or not pay taxes.