How accountants can avoid violating laws and regulations

1. Implement a strict internal control system for the unit and strengthen internal management

Internal control refers to the formation of a series of methods, measures, and procedures with control functions by the management at all levels of a unit, in order to protect the safety and integrity of its economic resources, ensure the correctness and reliability of economic and accounting information, coordinate economic behavior, control economic activities, and make use of the mutual restraint and interconnection relationship arising from the division of labor within the unit, and standardize and systematize them, so as to make them a strict and relatively complete system. 

Internal control in the modern sense is an important part of the internal scientific management of the unit, and its basic goal is to ensure the efficiency and effectiveness of the unit's business activities, the safety and operation of assets.

The first is to pay attention to tax policies and reduce the tax burden on enterprises. Enterprises should pay special attention to the relevant policy dynamics of the finance and taxation departments, strive to learn the relevant policies and regulations of "replacing business tax with value-added tax", understand the impact of the new policy on their operating efficiency and financial management problems, and do a good job in the filing and application of tax incentives for value-added tax taxable services in a timely manner, so as to maximize the preferential policies, prevent the risks brought by the new policies to enterprises, and reduce the tax burden of enterprises.

The second is to strengthen the training of financial personnel and improve their professional ability. Enterprises should strengthen the business training of financial personnel on the tax knowledge of "replacing business tax with value-added tax", so that they can be familiar with all the contents of the "business tax reform" policy, grasp the preferential tax policies of "replacing business tax with value-added tax", and clarify which preferential policies have been adjusted by the state. For enterprises engaged in mixed business operations, it is necessary to strengthen the training of financial personnel in terms of applicable tax types, applicable tax rates, tax threshold standards, tax calculation methods, and input tax deductions.

As financial personnel, they should also actively understand and grasp the fiscal and tax policies, so as to reduce the tax-related risks of enterprises, help enterprises develop their strengths and avoid weaknesses, and make full use of the advantages brought by the new tax system.

The third is to standardize accounting treatment and prevent accounting risks. After the "VAT reform", the accounting treatment of the pilot enterprises has changed accordingly. The enterprise was originally a business tax payer, and the tax calculation method of business tax is relatively simple.

After the pilot, it will be changed to a value-added tax taxpayer, and the value-added tax adopts a deduction model, and the tax calculation method is more complicated. In this regard, the pilot enterprises should set up accounting subjects in accordance with the relevant requirements of VAT in accordance with the notice of the Ministry of Finance on the issuance of the provisions on the accounting treatment of enterprises in the pilot project of replacing business tax with value-added tax (Cai Kuai 2012 No. 13), and at the same time revise the accounting system and related management systems accordingly, so as to do a good job in the accounting work after the "business tax reform" and reduce the risk of the new tax system on the accounting of enterprises.

Accounting is not done in a timely manner, and accounting is violated.

legal liability under the provisions. In addition, the company's income is not recorded in the accounts, and it belongs to the taxpayers engaged in production and operation to conceal their income, which is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the underpaid taxes and overdue fines.

and impose a fine of not less than 50% but not more than 5 times the amount of underpaid taxes, and if a crime is constituted, it shall be transferred to the judicial organs for handling.

Extended information: 1. Accounting system for enterprises.

The enterprise accounting system is a major system of enterprises, which is constrained by state laws and regulations on the one hand, and adapts to professional conditions on the other hand. The accounting system of grass-roots units should be based on the provisions of the unified "Accounting System for Business Enterprises" and should be adapted to the internal conditions of enterprises that are chaotic.

Second, the basic principles of the accounting system for enterprises.

In general, the following principles should be observed in the formulation of an accounting system:

1.It is necessary to conform to the financial and economic policies, laws, and systems of the party and the state, and practice the principles of unified leadership, hierarchical management, and adapting measures to local conditions.

2.It must comply with the "Accounting Standards for Business Enterprises".

requirements. 3.It is necessary to adapt to the characteristics of the production and operation of the industry and the enterprise. On the premise of ensuring the implementation of the relevant national systems, formulate specific systems and implementation measures suitable for the enterprise to promote the improvement of operation and management;

4.It is necessary to strengthen the internal control system of enterprises.

Give play to the supervisory role of accountants.

3. The basic content of the accounting system for enterprises.

The enterprise accounting system is the specific treatment method of various accounting operations, which usually includes the following aspects:

1.Principles relating to the accounting system. Generally known as the General Principles, it includes the tasks of accounting work, the principles that should be followed by the accounting system, etc.

2.Specific provisions on accounting operations. Such as ledger accounts.

the provisions of the methods of use thereof; Provision of accounting vouchers, account books, accounting procedures and accounting methods; The format of the accounting statements and the method of their preparation.

3.Provisions relating to property management and cost calculation. Such as in relation to fixed assets.

and various working capital.

Provisions of accounting methods, cost calculation methods, etc.

4.Provisions on property inventory, handover of accounting personnel and management of accounting files, etc.

Fourth, the general provisions of the accounting system for enterprises.

Article 1 In order to standardize the accounting of enterprises and provide accounting information truthfully and completely, this system is formulated in accordance with the Accounting Law of the People's Republic of China and other relevant laws and regulations of the state.

Article 2 Enterprises (including companies, the same below) established within the territory of the People's Republic of China shall implement this system, except for enterprises that do not raise funds externally and operate on a smaller scale, as well as financial and insurance enterprises.

Article 3 Enterprises shall comply with relevant accounting laws and administrative regulations.

and the provisions of this system, under the premise of not violating this system, combined with the specific situation of the enterprise, the accounting methods suitable for the enterprise.

Legal Analysis:1Failure to set up accounting books in accordance with the law; 2.

the act of keeping private accounting books; 3.Failure to fill in or obtain original vouchers in accordance with regulations, or filling in or obtaining original vouchers that do not comply with regulations; 4.Registering accounting books on the basis of unaudited accounting vouchers or registering accounting books that do not comply with regulations; 5.

Arbitrarily changing the method of deferring the treatment of accounting drafts; 6.inconsistent basis for preparation of financial accounting reports provided to different users of accounting information; 7.Failure to use the text of accounting records or the base currency of accounting in accordance with regulations; 8.

Failure to keep accounting information in accordance with regulations, resulting in damage or loss of accounting information; 9.Failure to establish and implement the internal accounting supervision system of the unit in accordance with the regulations, or refusal to carry out supervision in accordance with the law, or failure to truthfully provide relevant accounting information; 10.The appointment of accountants does not comply with the provisions of the Accounting Law.

Legal basis: Chapter VI of the Accounting Law Legal Responsibility Violation of accounting laws and regulations shall bear the following legal responsibilities: Article 42 In violation of the provisions of this Law, any of the following acts shall be ordered by the people's financial department at or above the county level to make corrections within a time limit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit.

Summary. Hello, dear, I'll answer you<>

<> belong to the "professional violations of accounting personnel" are: 1. The act of not setting up accounting books in accordance with the law. 2. The act of setting up private accounting books.

3. Failure to fill in or obtain the original voucher in accordance with the regulations, or the original voucher filled in or obtained does not comply with the regulations. 4. Registering accounting books on the basis of unaudited accounting vouchers or registering accounting books that do not comply with the regulations. 5. Arbitrarily changing the accounting treatment method.

What are the illegal behaviors of financial personnel?

What is the most serious circumstance of tax evasion and tax avoidance when the financial officer sells the house?

Hello, dear, I'll answer you<>

<> belong to the "professional violations of accounting personnel" are: 1. The act of not setting up accounting books in accordance with the law. 2. The act of setting up private accounting books.

3. Failure to fill in or obtain the original voucher in accordance with the provisions or the original voucher filled in or obtained does not comply with the regulations. 4. Registering accounting books on the basis of Shenyun's unaudited accounting vouchers or registering accounting books does not conform to the rules and regulations. 5. Arbitrarily changing the accounting treatment method.

Where it is serious enough to constitute the crime of tax evasion, and where the circumstances are prominent, it may constitute the crime of tax resistance.

There are also intermediaries who alter contracts.

There are also intermediaries who alter contracts.

Kiss, for this kind of behavior, you can choose to report it.

What kind of circumstances will be caused by the intermediary agency of buying a house to alter the contract and evade taxes?

What would I do if I had a lawsuit with them.

Tax evasion is an illegal act, and the penalty for tax evasion is generally a fine based on the amount of tax evasion.

Dear, you must have evidence of tax evasion and evasion by the other party.