Legal analysis: it is tax evasion for companies to pay salaries from private accounts. The company has been using private accounts to pay salaries, which is suspected of tax evasion, but it can only be determined by specific tax evasion. Because during the tax verification, it is impossible to find out the salary payment through the company account. However, as long as wages are paid in full and on time, it does not violate the relevant laws on wage payment. The employing unit shall pay the wages to the workers themselves. If a laborer is unable to receive wages for some reason, his relatives or others may entrust him to receive them. The employer may entrust the bank to pay wages. The employer must record in writing the amount and time of employees' salary collection, the name and signature of the recipient, and keep it for more than two years for future reference. When paying wages, the employer shall provide the laborer with a list of his personal wages. Wages must be paid on the date agreed by employers and employees. In case of holidays or rest days, payment should be made in advance on the nearest working day. Wages are paid at least once a month. If the weekly, daily and hourly wage system is implemented, wages can be paid by the week, day and hour. For workers who have completed one-time temporary labor or specific work, the employer shall pay wages after completing the labor tasks in accordance with relevant agreements or contracts. Labor administrative departments at all levels have the right to supervise the payment of wages by employers. If an employing unit commits any of the following acts that infringe upon the legitimate rights and interests of workers, the labor administrative department shall order it to pay wages and economic compensation to the workers, and may also order it to pay compensation: 1. Deducting or delaying the wages of workers without reason; 2. Refusing to pay workers wages for extended working hours; 3, below the local minimum wage standard to pay the wages of workers. The standards of economic compensation and compensation shall be implemented in accordance with the relevant provisions of the state.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.