What are the basic characteristics of illegal behavior?
1, social harmful behavior;
2. The actor is at fault;
3. Violation of legal norms.
It is generally not illegal to transfer public accounts to private accounts of legal persons. The purpose of transferring a company account to a personal account can be: daily transfer and settlement of employees' wages and benefits and other settlement needs such as loans;
However, it should be noted that sometimes transferring corporate accounts directly to personal names will involve tax evasion, so whether it is illegal or not depends on specific circumstances.
Sentencing of the Crime of Duty Embezzlement
To commit this crime, the Supreme People's Court sentencing guidance (Trial) stipulates:
1, which constitutes the crime of duty embezzlement, the starting point of sentencing can be determined within the corresponding range according to the following different situations:
(1) If the amount reaches a large starting point, the starting point of sentencing can be determined within the range of less than three months of criminal detention to less than one year of fixed-term imprisonment.
(2) If the amount reaches a huge starting point, the starting point of sentencing can be determined within the range of fixed-term imprisonment of not less than five years but not more than six years.
2. On the basis of the starting point of sentencing, the amount of punishment can be increased and the benchmark punishment can be determined according to the amount of occupation and other criminal facts that affect the composition of the crime.
To sum up, it is not illegal to transfer a public account to a private account of a legal person. To transfer money from the company account to the private account of the legal representative, you must provide relevant materials to prove the legality of the transfer. If it does not meet the requirements, it can be known that the company legal person transfers money privately, which is actually an illegal act of embezzling the company's property by taking advantage of his position. If the amount is huge, it needs to bear criminal responsibility, and it is generally sentenced to fixed-term imprisonment of more than five years and confiscation of property. The specific sentencing standard also needs to be determined according to the transfer amount.
Legal basis:
Article 40 of the Measures for the Administration of RMB Bank Settlement Accounts
Units from their bank settlement accounts to personal bank settlement accounts, each more than 50 thousand yuan, should provide the following payment basis to their bank:
(a) the wage payment agreement and the list of payees.
(2) Award-winning certificate.
(three) proof of the labor contract between the press, publication, performance organizer and other units and the payee or the individual.
(4) A certificate that a securities company, a futures company, a trust and investment company or a lottery issuing or underwriting department has paid or refunded a natural person.
(5) Agreement on transfer of creditor's rights or property rights.
(6) loan contract.
(7) Certificate of insurance company.
(eight) the certificate of the tax collection and management department.
(nine) agricultural and sideline products and mineral products purchase and sale contracts.
(10) Proof of other lawful funds.
If the amount paid from the unit bank settlement account to the individual bank settlement account is taxable, the withholding agent shall provide the tax payment certificate to the bank where the account is opened.