First, what are the risks of private revolution?
1, suspected of tax evasion:
Original vouchers are needed when the company's financial accounts are made, but many fund accounts transferred through personal accounts are opaque and have no tax payment vouchers according to law, so it is very likely that VAT invoices will not be provided, and enterprises will be punished for paying huge taxes on suspicion of tax evasion.
2. Suspected of misappropriating public funds:
The company's accounts must be bright and well documented. When transferring from the company account to the boss's private card, it is difficult to distinguish whether the underlying items are public or private. According to the law, the company's funds must be strictly supervised and cannot be misappropriated. Once misappropriation of public funds is found, it will be severely convicted and sentenced.
3. Suspected of money laundering:
Once the accumulated amount of large-sum receipts in personal accounts is too large, banks will be listed as key monitoring objects to check whether there is the possibility of money laundering. Not only large sums of money are listed as key monitoring objects, but also objects with more cumulative collection times in one year.
4, according to the provisions of the large payment transactions:
The transfer of funds between individual bank settlement accounts and between individual bank settlement accounts and unit bank settlement accounts with the amount exceeding 200,000 yuan is a large transaction, and the cash receipt and payment of individual bank settlement accounts with the accumulated amount exceeding 6,543,800 yuan in a short period of time is a suspicious transaction.
Second, the illegal public and private situation
1, a small enterprise, but often engaged in tens of millions of running water, it is difficult not to let the tax authorities notice whether this is tax evasion.
2. There are exceptions to fund transfer, such as batch transfer to centralized transfer or centralized transfer to batch transfer.
3. The business scope of the company's business license, or the business it operates, has little to do with the company's capital flow;
4. In a short period of time, Gong Hu continuously transferred a large amount of money to private accounts, or Gong Hu frequently received personal remittances unrelated to the company's business in a short period of time;
5. Frequent expenditures, and a lot of capital activities before closing the account.
6. The account that has been idle for a long time is suddenly activated, and there is a lot of capital activity.
Legal basis: Article 39 of the Measures for the Administration of RMB Bank Settlement Accounts is 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.