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1, whether it is tax evasion depends on the reporting of the company's accounts. If it is truthfully reported according to the company's operating conditions, it is not tax evasion. 2. The company opens an account in the name of an individual, which is a violation of the management of bank settlement accounts. The company or an individual who opens an account privately can be given an administrative penalty of warning or fine. 3. If a shareholder opens an account in the name of an individual to withdraw capital contribution, Other shareholders may require the shareholders who withdraw their capital contribution to bear the liability for compensation. If the circumstances are serious, it may constitute a crime. 4. Relevant provisions: (1) Provisions on account establishment in the Measures for the Administration of RMB Bank Settlement Accounts: Article 65 A depositor shall not commit any of the following acts when using a bank settlement account: (1) Transfer company funds to an individual bank settlement account in violation of the provisions of these Measures. (2) Withdrawing cash in violation of these measures. (3) Avoidance of bank debts by opening a bank settlement account. (4) Leasing or lending bank settlement accounts. (five) transfer from a bank settlement account outside basic account, deposit the sales income or deposit the cash in the unit credit card account. (six) the legal representative or principal responsible person, the depositor's address and other account opening information are not notified to the bank within the prescribed time limit.
Non-operating depositors who commit one to five acts listed above shall be given a warning and fined 1000 yuan; Business depositors who commit one to five acts listed above shall be given a warning and fined between 5,000 yuan and 30,000 yuan; If the depositor commits the sixth act listed above, he shall be given a warning and fined 1000 yuan. (2) Provisions on withdrawing capital contribution in the Company Law and its Interpretation III: Article 200 If the promoters and shareholders of a company withdraw their capital contribution after the establishment of the company, the company registration authority shall order them to make corrections and impose a fine of not less than 5% but not more than 15% of the withdrawn capital contribution. Article 12 After the establishment of the company, if the company, shareholders or creditors of the company request that the shareholder has withdrawn his capital contribution on the grounds that his behavior conforms to one of the following circumstances and damages the company's rights and interests, the people's court shall support it: (4) Transfer the capital contribution by using related party transactions; (3) The provisions of the Criminal Law on the crime of withdrawing capital contribution: Article 159 If a promoter or shareholder of a company violates the provisions of the Company Law by failing to deliver money, in kind or without transferring property rights, making false capital contribution, or withdrawing his capital contribution after the establishment of the company, the amount is huge, the consequences are serious or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined at least 2% but not more than 10% of the amount of false capital contribution or withdrawn capital contribution. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention.