In the process of tax inspection, the most critical link is to count the total debit amount of company cash and bank journal, and then subtract the cash and bank transactions. Having said that, there is actually only one person, who can control the company's cash income. Because under normal circumstances, in addition to financing, cash is the payment for goods.
If it is a sale, it will enter the company account and accumulate a lot without invoicing. How can we explain it to the tax inspector? So most companies don't invoice now, and all sales go into personal accounts, including purchasing materials. 65438+
2. If the goods are sold by the company and the payment is directly transferred to the individual (including shareholders) account, there will be abnormal capital flow. The tax department needs to further check whether there is any problem. As far as accounting laws and regulations are concerned, this is also abnormal, because the company is not only responsible externally, but also internally (other shareholders and employees) and creditors. If the capital flow is abnormal, it will form off-balance sheet circulation or capital loss, which will affect the company's reputation and operation.
Yes, you can fill in the bill in the bank in your own name by transfer check. Personal accounts can be in any bank, but there is a handling fee for cross-bank. In addition, the transfer amount is limited, and the limit of each bank is different.
4. The company account can be transferred to a private account, but the conditions must be met. According to the Measures for the Administration of RMB Bank Settlement Accounts, Article 40 Where a unit pays more than 50,000 yuan from its bank settlement account to its personal bank settlement account, it shall provide the following payment basis to its bank.