Public and private information does not match.

In the business process of an enterprise, the following five kinds of public affairs belong to normal business.

1. Employee salary

The company pays employees and pays taxes through the bank. This is a relatively common situation where public and private are not divided. However, it should be noted that some enterprises will falsely increase employees and forge labor contracts, which is very risky.

2. Personal remuneration

For example, the company pays the training fee of 200,000 yuan for temporary teachers, obtains the invoice issued by the tax authorities, withholds and pays taxes according to the "labor remuneration", and then transfers it to the teacher's personal card, which is also in compliance.

3. Reserves

As a reserve fund, the company can pay cash directly or transfer money through the bank, but the procedures should be complete, the original documents should be kept intact and the summary should be clear.

4. Travel expenses

Travel expenses paid to employees are also legal.

Criminal law of the people's Republic of China

Article 201 A taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.

Article 203 If a taxpayer transfers or conceals property and fails to pay the tax payable, and the tax authorities cannot recover it, if the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the fine; If the amount is more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the unpaid tax.