For example, Zhang transferred the funds that should have been in the company account to his personal account. According to the provisions of China's tax law, this behavior should be regarded as the company's dividend to individual shareholders. Shareholders shall pay 20% personal dividend income tax for individual dividends,1000 * 20% = 2 million yuan. Now Zhang directly transferred the funds that should have been in the company account to his personal account, but only made the company tax declaration, and Zhang did not pay the personal dividend income tax. Therefore, this kind of behavior is recognized as tax evasion, which is a major illegal and criminal act. Let's take a quiz before studying. Click to test whether I am suitable for accounting.

Second, the responsibility in criminal law.

The crime of misappropriating funds refers to the behavior of employees of companies, enterprises or other units who use their positions to misappropriate the funds of their own units for personal use or lend them to others, and the amount is relatively large, which has not been paid back for more than three months, or although it has not exceeded three months, the amount is relatively large, with profit-making or illegal purposes.

If Zhang takes advantage of his position to transfer the company's100000 yuan payment to his personal account, it is equivalent to diverting the money for other purposes, which may constitute the crime of misappropriation of funds. 654.38 million yuan, a large amount, also constitutes a serious crime of misappropriation of funds.

Third, civil liability.

Operating income100000 yuan belongs to the company's assets. If the organizational form of an enterprise is a sole proprietorship, the direct consequence is the company's property and individual shareholders' pot. Zhang shall bear unlimited joint and several liability for the debts of the company and the company's * * * *. If the organization form of the enterprise is a limited liability company with more than two shareholders, Zhang needs to bear the repayment responsibility to the company. If the company can't repay its debts, Zhang should bear the repayment responsibility within the range of 6,543,800 yuan.

Heng enterprise accounting intermediate title training course, teaching subjects include intermediate accounting practice, financial management and economic law; The course is divided into sailing stage, intensive teaching stage, promotion stage and sprint stage; It can help students to research, improve their ability to promote their professional titles and choose the best employment.