Taxes payable by enterprises according to the tax law include value-added tax, consumption tax, urban maintenance and construction tax, resource tax, income tax, land value-added tax, property tax, vehicle and ship tax, urban land use tax, education fee surcharge, stamp duty, cultivated land occupation tax, etc. The enterprise shall reflect the payment of various taxes and fees comprehensively through the subject of taxes and fees payable, and carry out detailed accounting according to the taxes and fees payable. This paper mainly sorts out several situations in which enterprises may bear criminal liability risks in tax-related management:

The risk of non-payment or underpayment of taxes

If the enterprise does not comply with the provisions of the tax law, fails to pay taxes, underpays taxes, fails to accurately define the scope of deduction of VAT and input tax, or fails to credit for illegal operations, there are risks of paying back taxes after investigation by the tax authorities, imposing fines and late fees, reputation damage, etc. According to the severity of the specific circumstances, there are even risks of being investigated for criminal responsibility. The illegal operations of corporate tax payment include transferring profits to related parties, off-book accounts, including business owners' personal expenses into company expenses, and income tax deductions are inconsistent with the tax law.

2. The risk of tax evasion by collecting and paying goods through personal accounts

In practice, in order to "avoid taxes" or "evade taxes", many enterprises often use private accounts to receive and pay the funds that should belong to the enterprise. However, with the improvement of the law enforcement ability of the tax department, especially after May 2018, the tax department carried out the "Golden Tax Phase III" software upgrade, and it will be very convenient for enterprises to use private accounts to collect and pay every payment of corporate funds. Once such behavior is inspected, it is a small matter to pay tax, but also pay a large amount of late fees and tax administrative fines, which constitutes a crime. More to bear criminal responsibility, enterprises must not ignore this.

Third, the risk of not paying taxes in time

An enterprise that once enjoyed tax incentives shall, when it no longer meets the conditions for tax incentives and needs to pay back taxes as required, pay back taxes in a timely manner. For example, the China Securities Regulatory Commission has explained the regulatory requirements on tax incentives in the "Answer to Some Questions on Initial Business". If a foreign-invested enterprise has less than 10 years of operation and turns into a domestic enterprise, according to the tax law, it is necessary to pay the income tax benefits of foreign-invested enterprises that have been enjoyed before it turns into a domestic enterprise in the current period. If the enterprise fails to pay the tax in time, it will affect the listing of the enterprise, and the enterprise will also face the risk of administrative punishment, and may even bear criminal responsibility.

Iv. Invoice management risk

False invoice risk is a common invoice management risk in enterprises. Among them, the VAT special invoice has the function of tax deduction, false VAT special invoice is not only the invoice management methods and VAT special invoice use regulations strictly prohibited behavior, but also the criminal law severely punished criminal behavior, need to pay special attention to. In addition to the false VAT invoices, the tax evasion behaviors caused by improper invoice management, such as the sale of VAT invoices and the issuance of other fake invoices, will also bring administrative penalties or criminal risks to enterprises.

【 Case Study 1 】

Foshan Sanshui Yonghui Dyeing and Finishing Co., LTD. (hereinafter referred to as Yonghui Company) was established in 2002 and served as the legal representative of the company; The defendant Deng XX served as the financial supervisor; Defendant Su So-and-so served as general manager. Defendant Su So-1 and defendant Su so-1 In order to achieve the purpose of Yonghui company to pay less tax, instructed defendant Deng So-and-so to declare less tax. After accepting the instruction, the defendant Deng XX set up two sets of accounts for Yonghui Company, one set of accounts is to reflect all the real business of Yonghui company's books (hereinafter referred to as the "internal account"), and the other set of accounts is to prepare accounting statements according to some of the real receipts and payments vouchers registered in the "internal account" for monthly tax declaration and payment to the tax authorities (hereinafter referred to as the "external account"). The "internal account" hides a large number of vouchers that have not been declared to the tax authorities.

The court held that the defendant, Yonghui Company, ignored national laws, adopted deception and concealment to make false tax returns, which amounted to a huge amount and accounted for more than 30 percent of the tax payable, and its behavior constituted tax evasion. Defendant Su XX as a direct responsible person in charge of Yonghui company; The defendant Deng, as the other directly responsible personnel of Yonghui Company, shall bear the corresponding criminal responsibility. After the defendant unit Yonghui Dyeing and Finishing Co., Ltd. was discovered or subject to administrative punishment for tax evasion, the court took the initiative to pay or deduct part of the tax and late fees, and the court gave it a lighter punishment.

Among the criminal risks related to enterprises, the first is the tax evasion behavior of enterprises. Often, many enterprises involved in criminal liability have a lucky mentality before being punished or investigated for the behavior, and many think that they can avoid this risk through "technical" means (such as the use of Yin and Yang contracts). But in fact, with the progress of investigation methods, the so-called "evasion" in this area generally does not work. Once the enterprise is found to have tax evasion behavior, the consequences will be unbearable, not only the enterprise itself needs to pay a huge fine, the corresponding management personnel of the enterprise also need to bear administrative and even criminal responsibility. In this case, the defendant Yonghui company through false tax declaration, the production of "false accounts" way to underrecord the relevant income, less output tax, and finally because of the amount of tax evasion is too large, was found by the court as constituting tax evasion, and the relevant responsible personnel were sentenced to prison. One point that needs extra reminder is that there are legal tax avoidance ways in our country, and enterprises can pay less taxes and fees to a certain extent through the gap between national policies and local policies. Therefore, instead of taking risks for tax "escape", it is better to find professional institutions to consult how to legally and reasonably avoid taxes.

【 Case Study 2 】

Since the summer of 2016, in the absence of actual business, Shanghai Jiuwish Technology Co., LTD. (hereinafter referred to as Shanghai Jiuwish Company) has falsely issued a large number of special VAT invoices to Tianjin Xinke Yangtai Technology Co., Ltd. in the form of charging a invoicing fee of 6.5% of the face value, with a cumulative amount of about more than 100 million yuan. At the same time of the above false invoicing, Shanghai Jiuwish Company in the absence of actual business, in the form of 6% of the face value of the invoicing fee, through Lu Meixian to a number of companies a large number of false VAT special invoices, so far has accumulated a false amount of about 100 million yuan. After checking multiple bank accounts of Shanghai Jiuwish Company, Changzhou Jiuwish Company and Zhu Jinye (legal representative of Shanghai Jiuwish Company), it was found that when Shanghai Jiuwish Company received funds from Tianjin Xinke Yangtai Technology Co., LTD., a large amount of funds returned to the bank accounts of relevant personnel of Tianjin Xinke Yangtai Technology Co., LTD., through Zhu Jinye's bank account, during the same time. At the same time, in the transaction of the incoming invoice received by Shanghai Jiuwish Company, after Shanghai Jiuwish Company transfers the money to the bank account on the invoice, the same or similar amount of money will be transferred to Changzhou Jiuwish Company or Zhu Jinye's personal account in a very short time, and the above funds have formed a reflux phenomenon.

Shanghai Jiading District Tax Bureau in accordance with the provisions of Article 22, paragraph 1, paragraph 2 (1) and Article 37 of the Invoice Management Measures of the People's Republic of China, decided to impose a fine of 500,000 yuan on Shanghai Jiuwish Company.

False VAT invoice is one of the most likely violations in the process of enterprise operation. The punishment of the act is mainly adjusted according to the amount and purpose of the perpetrator's falsification of the VAT invoice, and serious perpetrators will not only be punished by administrative penalties, but also likely to suffer criminal penalties. Enterprises need to pay attention to is that the so-called "false opening" is actually including the falsification of the amount and amount of products recorded on the invoice, fictitious transaction facts and invoices, etc., all of which are used to defraude export tax rebates and discount taxes. At the same time, the object of false opening is not consistent with the facts will also be considered as false VAT invoice. In this case, Shanghai Jiuwish company for Tianjin Xinke Yangtai Technology Company a large number of false VAT special invoices, and charged "billing fees", the amount of false opening reached 100 million yuan, although for the case, the administrative authorities on the enterprise and responsible personnel punishment is not large, but in fact in addition to administrative penalties, The relevant person in charge of Shanghai Jiuwish Company was also investigated for criminal responsibility for this incident, and was sentenced to 7 years in prison, the price is not small.