Part-time accountants should beware, and recently something has happened! Xiaobian knows that many accountants are doing part-time work, after all, the accounting salary is not high, many have to do side business, but part-time accounting, we must pay attention to these things! Let's take a look at the part-time accountant who had an accident.
1. The part-time accountant is responsible for tax filing and invoicing false invoices for a final trial of 8 years
Mo Yuanke and Zhong Pingbo falsely issued special VAT invoices,
Second-instance criminal judgment used to defraud export tax rebates and tax deduction invoices
Henan Provincial Higher People's Court Criminal Judgment (2019) Yu Xing Zhong No. 83
On May 8, 2019, the Henan Provincial Higher People's Court's Criminal Judgment (2019) Yu Xing Zhong No. 83 ruled on the appeal of the appellant Li Xiaoqiang (a part-time accountant), finding that the appellant Li Xiaoqiang had committed the crime of falsely issuing special VAT invoices for tax deduction, and sentenced him to eight years' imprisonment and a fine of RMB 100,000. (The sentence is calculated from the date of execution of the judgment.) Where the sentence is taken prior to enforcement, one day of detention is offset by one day of the sentence, that is, from March 15, 2017 to March 14, 2025. Fines are limited to payment within 30 days of the effective date of the judgment. ）
Before the incident, Li Xiaoqiang was specifically responsible for tax declaration and false invoicing.
List of facts that have falsely issued special VAT invoices and invoices used for tax deduction:
From February to August 2016, Kingston, Meitus and Erkely used 19 false customs import VAT special payment documents to deduct 12 at the State Taxation Bureau of Nanzhao County, with a total price and tax of 352.1475 million yuan and a tax paid price of 300.98083 million yuan, with a total tax deduction of 51.16674236 million yuan.
In June 2016, Kingston accepted 19 false VAT special invoices from Jiangxi Jinshan Logistics Company, deducting a total of 183,804,060 yuan in taxes.
From February 2016 to October 2016, Kingston, Erkely and Meitus issued 308 special VAT invoices to 18 enterprises, including Hangzhou Penghuiyun Import and Export Co., Ltd.; by the time of the case, 273 had been declared by the tax authorities, with a total price and tax of 258.78703643 million yuan and a tax amount of 37.6015352 million yuan.
Let's review the part-time accountant's grounds for appeal:
The appellant, Li Xiaoqiang, appealed that he was only a part-time accountant of the company involved in the case, and only helped Zhang Yuanke register a company, without shares and dividends of the company, which did not constitute a joint crime; the original sentence was heavy.
His defender argued that the first-instance judgment was unclear about the amount of tax deductions and deductions involved in the case, and it should be found that the tax amount of the three companies' false invoices was more than 30 million yuan. Li Xiaoqiang played a certain helping role in this case, the subjective malignancy was not large, and he confessed guilt frankly, and the original sentence was heavy. It is requested that Li Xiaoqiang be given a lighter or mitigated punishment, and that Li Xiaoqiang be given a suspended sentence or exempted from criminal punishment.
The results of the investigation are as follows: Zhang Yuanke hired Li Xiaoqiang to be specifically responsible for tax declaration and false invoicing, and the three of them used the forged customs import VAT special payment letter and the special VAT invoice issued by others to deduct the tax at the tax authority without actual business operation of the above-mentioned company, and falsely issued special VAT invoices for others, and the amount of false taxes was huge.
Regarding the status and role of Li Xiaoqiang, after investigation, Li Xiaoqiang is an accountant recruited by Zhang Yuanke, who has specific contacts with others under the arrangements of Zhang Yuanke and Zhong Pingbo, sent and received false customs import VAT special payment letters and false special VAT invoices, and went to the tax authorities to declare certification and deduction of taxes, responsible for making accounting vouchers for the company, etc. The criminal acts were carried out under the direction of the two people, have a certain passivity, play an auxiliary role, and should be considered accessories.
Li Xiaoqiang was an accessory to the joint crime. Based on the facts and circumstances of the crime in this case and the degree of harm to society, the original judgment sentenced the three defendants to heavy sentences.
Final Judgment: Li Xiaoqiang was sentenced to eight years' imprisonment and a fine of RMB 100,000 for falsely issuing special VAT invoices for the crime of deducting tax invoices!
Do a part-time job, a big loss!!!
2. 46-year-old part-time female accountant falsely invoiced more than 7 million yuan, and was sentenced to 250,000 yuan for 6 years!
Enterprise false invoicing, part-time accountant received a 6-year sentence and a fine of 250,000!
Cause of the case:
Ma Moumou, 46, is an accountant of Urumqi A Trading Co., Ltd. and Shihezi B Trading Co., Ltd.
Lu Moumou, 43, is the legal representative of Xinjiang Changji C Logistics Co., Ltd. What connects two people is not the actual business transaction, but the mutual "help" to issue false VAT invoices, and the amount is staggering. The Shihezi Municipal People's Court heard the case in public in accordance with law.
Upon investigation, the court held that:
Defendant Ma X, as a professional accountant, was still instructed by Huang X to repeatedly provide false VAT invoices for others and to accept false VAT invoices for others, and actively helped Huang X to prepare for the establishment of a commercial and trading company in Shihezi City, and his behavior was proactive and active, and did not meet the constituent elements of an accessory.
Therefore, the verdict was: Ma Moumou committed the crime of falsely issuing special VAT invoices, and was sentenced to six years' imprisonment and fined 250,000 yuan.
3. The 60-year-old part-time female accountant falsely invoiced 23.47 million yuan, and was sentenced to 400,000 yuan in 14 years!
China Judgment Document Network released on July 2: 60-year-old part-time female accountant Yuan Hongying, a variety of accumulated 677 false invoices, taxes of 23.47 million yuan, almost all of which have been deducted, and have now been basically recovered.
The Court's Judgment:
Criminal Judgment of the First Intermediate People's Court of Beijing Municipality
(2018) Kyoto 01 sentence first no. 6
Yuan Hongying committed the crime of falsely issuing special VAT invoices (units) and was sentenced to 12 years' imprisonment;
Committed the crime of falsely issuing special VAT invoices, sentenced to 12 years' imprisonment, deprivation of political rights for three years, and fined 400,000 yuan;
It was decided to carry out a fixed-term imprisonment of 14 years, deprivation of political rights for three years, and a fine of 400,000 yuan.
List of criminal facts:
4. Why do part-time accountants have repeated accidents?
Before the editor has sent a lot of articles related to part-time accounting, now summarize the reasons as follows, but also hope to help everyone stay away from risks!
1 Example of part-time accountant's own risk
Of course, there are certain risks in doing part-time accounting, because he is using the rest time to help some small businesses do accounts or sort out statements, so when making financial statements, it is usually a one-time financial statement for several months, or even a year, so that if there is any problem, it cannot be reported to the enterprise in time.
Secondly, because in the work of part-time accountants, it is necessary to understand the sales and profitability of the company and the part-time accountant may not be able to declare the amount in time due to the lack of understanding of the specific conditions of these enterprises or companies.
2 Part-time accountants may unconsciously help companies make false accounts
Many accountants probably have such a process, at the beginning of the refusal, and then listen to the boss's arrangement!
Most part-time accountants will not know much about the production status and operating conditions of the enterprise they work for, so when making financial statements or declaring taxes, they may fill in and process the financial statements according to the instructions of the business owner.
This has greatly increased the risk of fraud, and sometimes part-time accountants will unconsciously help enterprises to make false accounts and help enterprises evade taxes, although it is not their own intention, but they also violate the law. So before part-time accounting, everyone should also take this into account.
So you should also take this into account before doing part-time accounting!
5. Give part-time accountants 5 kind reminders
Whether you are an accountant or a part-time accountant, you must understand the risks involved, do illegal acts, not you a sentence I am a part-time accountant can solve! The cases shared today are the best teaching materials, and I hope to attract everyone's attention!
Although it is important to earn money, you must also protect yourself!
1. Frequently study finance and taxation and related economic laws and regulations, and constantly update knowledge.
The older the accountant, the more popular this sentence should redefine "the older the accountant who is good at learning, the more popular it is", only by understanding the policy can we better serve customers, do not wait until we have suffered losses and then regret it.
2 Look at the boss, look at the enterprise.
Some people say, "Men are afraid of choosing the wrong line, and women are afraid of marrying the wrong man."
For bookkeeping accountants, it is important to look at the enterprise, but it is more important to look at the boss.
Stay away from misconduct bosses. For those companies that only want to evade taxes, we should not intervene, once we step in, it means that the risk has arrived, and troubles will continue to occur. Some bosses say things that are very good to hear, but it is difficult to see through, which requires us to accumulate experience and analyze and judge.
Some people are anxious for a long time, but they cannot "hunger and choose food", nor can they "cut the basket is a dish".
There must be a careful application of choice.
The attitude of the business owner to the tax aspect directly affects the tax risk borne by the enterprise, and for those who find out that there are various bad phenomena in these enterprises after taking over, they must resolutely retreat, so as not to be implicated in the "long night dream".
3 According to their own competence, do what you can.
Bookkeeping accountants should choose enterprises in an industry or relatively close to each other according to their own abilities and strengths, as the saying goes, interlacing is like a mountain, do not dabble in multiple industries, our time and energy are limited, it is difficult to conduct in-depth research. You can't take on a business that you can't do.
4. Improve financial procedures and clarify economic responsibilities.
Before taking office, the bookkeeping accountant should first take the initiative to sign an employment agreement with the enterprise to clarify the rights and obligations of both parties.
Second, we must hold the handover pass. For the mess, you can't easily take over.
Some former accountants of enterprises do not quit for some reason, and the new accountants should be more cautious and put "ugly words in front".
When necessary, it should be recommended that the boss hire an intermediary agency to supervise the delivery after auditing.
In the daily work of the original documents must have a handover order, how many original documents received, how many attachment documents, must be handed over clearly, this handover order can not only prevent the phenomenon of friction between the boss and the cashier, but also, in the face of tax and other departments to check the account, can prove that we are only part-time accountants, the boss gives us what we do, we do these are not our accountants out of thin air.
The documents received must be completed in formalities, and the person who handles it, the acceptance and the legal representative (or authorized person) of the enterprise must personally sign the seal, lay a good foundation, and develop habits. Before resigning, the bookkeeping accountant should write a written resignation to the enterprise some time in advance, so that the person in charge of the enterprise can prepare in advance. In the process of handover, the list of matters that should be clearly explained is pulled out, and one by one is explained, leaving no sequelae.
5 Self-discipline, diligence and conscientiousness.
Bookkeeping accountants should pay attention to professional ethics and be upright.
Responsible for enterprises and shareholders, timely communication with relevant personnel when problems are found, and there are words to say in person. Some bosses do not understand the tax law, lack of risk awareness, some of their sometimes measures are also unconscious, we should remind him in time after we find out, explain what things should be done, what things should not be done, and explain the causes and consequences thoroughly. Submit written materials if necessary.
A wise boss will sympathize, understand and support the bookkeeping and accounting work of the agency.
As for some bosses who are still obsessed after knowing the stakes, the bookkeeping accountant must keep the bottom line and grasp the scale, in addition to clarifying the responsibility on the documents and handover sheets, they should also dare to say "no".
There is no need to push yourself to the cusp of the storm for these hundreds of dollars. To be worthy of others, but also to be worthy of yourself.