It is illegal for the company to calculate the material cost of the project in order to keep more accounts. In accounting terms, bills have two meanings. One is normal bookkeeping, that is, the company receives and pays the public account, and the accountant records it in the account book according to the corresponding bills. The other is irregular operation. Other companies, units and individuals use company accounts for capital transactions, not based on real business, but for the purpose of tax avoidance and cash withdrawal.

legal ground

Measures for the Administration of RMB Bank Settlement Accounts Article 65 When using a bank settlement account, depositors shall not commit the following acts:

(a) in violation of the provisions of these measures, the unit funds are transferred to the personal bank settlement account.

(2) Withdrawing cash in violation of these measures. (

3) Avoid bank debts by opening a bank settlement account.

(4) Leasing or lending bank settlement accounts.

(5) Transfer money from a bank settlement account outside basic deposit account, deposit sales income or deposit cash in the unit credit card account.

(six) the legal representative or principal responsible person, the depositor's address and other account opening information has not been notified to the bank within the prescribed time limit.

Non-operating depositors who commit one to five of the above acts shall be given a warning and fined 1000 yuan; Commercial depositors who commit one to five of the acts listed in the preceding paragraph shall be given a warning and fined between 5,000 yuan and 30,000 yuan; If the depositor commits the sixth act listed in the preceding paragraph, he shall be given a warning and fined 1000 yuan.

Measures for the administration of RMB bank settlement accounts Article 39 Individual bank settlement accounts are used for personal transfer, receipt and payment, and cash deposit and withdrawal. The following funds can be transferred to the personal bank settlement account:

(1) Income from wages and bonuses.

(2) Income from labor services such as manuscript fees and performance fees.

(three) the principal and income of bonds, futures, trusts and other investments.

(4) Income from the transfer of personal creditor's rights or property rights.

(5) Personal loan transfer.

(6) Securities trading settlement funds and futures trading deposits.

(7) Inheritance and money donation.

(eight) insurance claims, premium refund and other funds.

(9) Tax refund.

(ten) sales revenue of agricultural and sideline products and mineral products.

(eleven) other legitimate funds.