Previously, the Ningbo tax authorities tracked and investigated a design company based on the clues which found during the personal income tax verification and cracked a tax evasion case.
L design company evaded the value-added tax, corporation income tax and personal income tax totaling 184.572 million yuan through virtual invoicing.
To against illegal acts of corporation as mentioned, the tax authorities have made the punishment decision according to law which requires the company to make a supplementary payment for tax and also the overdue fine for 1 million 347 thousand and 900 yuan and penalty fee for 7 million 57 thousand and 100 yuan. The case has been transferred to the judicial organ for handling.
之前，宁波市税务机关根据个人所得税核查时发现的线索，追踪调查，破获一起设计公司偷税案件。L设计公司通过虚开发票报账偷逃增值税、企业所得税和个人所得税等税费合计1845.72万元。针对企业违法行为，税务机关依法对其作出补缴税费，加收滞纳134.79万元，罚款705.71万元的处理决定。案件已移送司法机关处理。
Photo from: https://baike.baidu.com
Tax Case Analysis: This case is a typical case of an architectural design company evading taxes. The enterprises involved in the case draw money through virtual invoicing, fictitious business, etc., concealing income, evading payment of value-added tax, corporation income tax and personal income tax.
税案评析：本案是一起建筑设计企业偷逃税款的典型案例。涉案企业通过虚开发票、虚构业务等方式套取资金，隐匿收入，逃避缴纳增值税、企业所得税和个人所得税。
So, do you know what is transaction to public or transaction to private account? Let’s talk about tax avoidance with private accounts.
那么，你们究竟知道什么叫作对公或者对私转账吗? 我们就和大家说说关于用私人账户避税的问题!
What is transaction to public account?
What is transaction to private account?
一、何为对公？何为对私？
There are two cases in which a public account transfers money to another public account: transaction between same bank and transaction between different banks. Transaction between same bank are usually happen instantly, but transaction between different banks will have delays, because both parties are required to provide the name of the organization, account nummber, and also the bank name for account opening of the organization for money receiving and issue VAT Special Invoices among these three parts: Value Added Tax on Freight Transport and Labor Services (Contract), Capital Flow (Payment), Invoices Flow (Invoicing).
公对公转账有同行转账和跨行转账之分，同行之间转账一般是即时到账，跨行转账则会有所延迟，需要对方提供收款单位名称、收款单位账号、收款单位开户银行名称，并开具“货物、劳务及应税服务流”（合同）、“资金流”（付款）、“发票流”（开票）三流一致的增值税专用发票。
Second, the role of public accounts
二、对公账户的作用
1. Invoicing and tax deduction require public accounts, which is also the most important regulation.
1、开发票、扣税需要对公账户，这也是最重要的规定。
2. Transactions between companies require transfers with public accounts.
2、公司间交易往来需要对公账户转款。
3. Import and export trade industries need to open public accounts before they can handle the import and export operation right .
3、进出口贸易行业，需要首先要办理对公账户才能办理进出口经营权。
4. Social insurance and housing provident fund need to be public accounts.
4、办理社保、住房公积金都需要对公账户。
The regulations for transaction to private account
三、对私账户的规定
In principle, normal corporate accounts can not be used to transfer to personal accounts, banks also have provisions on this: transfer through online banking to individuals is allowed, but need to provide relevant information, otherwise the bank has the right to refuse the transaction.
原则上说，一般的公司账户是不可以转账到个人账户的，银行对此也有规定：通过网上银行可以支付给个人，但是需提供相关资料，否则银行有权拒绝处理。
Take the specific provisions of ICBC as an example:
Someone asked: Since there are so many regulations on transaction to private account, why do many companies still transfer money to private account of the legal person from the corporation account oftenly?
The reason is simple – to avoid tax paying !
以工商银行具体规定为例：
有人问：既然对私转账有这么多规定，为什么还是有很多公司经常出现公司账户往法人个人账户转私帐的情况呢？
原因很简单——避税！
In the past few years, the online invoice ticking authentication platform has not been opened, and the Third Golden Tax Project has not come online, private transfers were particularly rampant because it involved a wide range of difficult investigation, coupled with the immature regulatory system, many enterprises evaded tax through the way like paying money without company seal, invoicing, company book record.
前几年，在网上发票勾选认证平台还没有开通、金三税系统还没有上线的时候，对私转账的行为尤其猖獗，就是因为当时涉及范围广排查难度高，加之监管体系还尚未成熟，不少企业通过这种方式，货款不走公章、不开票、不上账，以此偷逃税款。
But now, the smuggling form of Public-To-Private and Private-to-Public account has become the main point of tax scrutiny. Whether it is a company account or a personal account, once the bank detects there is abnormal flow of funds, it is likely will draw the attention from tax authorities.
但如今，公对私、私对公的这种走账形式已经成为了税务严查的重点，不管是公司账户还是个人账户，一旦被银行检测到资金流向异常，就很有可能会税务机关盯上。
What are the risks to transfer money from company account to personal account?
四、公对私转账，风险有哪些？
Embezzlement
1、挪用公款
The capital transaction in company account normally is on the table. If the capital is transfered to the boss’s personal account, it is difficult to distinguish it is company’ capital or personal property .
公司账户的资金往来一般是摆在明面上有据可查的，而若是转到老板的私人账户，就难以区分到底款项是公用还是私用的。
According to the law, company’s capital must be supervised and it is forbidden to embezzle the money. Once embezzlement is exposed, serious offenders will be convicted.
根据法律规定，公司的资金必须要收到监管，不可挪做私用，一旦发现有挪用公款的行为，严重的会被定罪入刑！
Tax evasion
2、偷税漏税
Doing accounts must have original tax payment certificate. Many funds transfered from personal bank account is opaque, don’t have tax payment certificate and it isn’t likely to provide value added tax invoice. This has the suspicion of tax evasion. Once checked, the company will face a huge penalty.
都知道财务做账一定是要有原始凭证的，而很多通过个人账户转出去的款项账面不透明，没有依法的纳税凭证，很有可能不会提供增值税发票，这就有偷税漏税的嫌疑了，一旦被查，企业将会面临巨额补税惩罚。
Suspected of money laundering
3、洗钱嫌疑
According to the large payment transaction rules: the transfer over 200,000 RMB between individual bank settlement accounts or from individual bank settlement accounts to company bank settlement accounts is classified into a large transaction. The accumulated cash receipts and payments of more than 1000,000 RMB within a short term in a personal bank settlement account are classified into suspicious transactions.
根据大额支付交易的规定：个人银行结算账户之间以及个人银行结算账户与单位银行结算账户之间金额20万元以上的款项划转属于大额交易，个人银行结算账户短期内累计100万元以上现金收付属于可疑交易。
Kindly remind the bosses and the accountants again: doing business must follow the rules to transfer by company accounts. Don’t think about embezzling to evade tax any more. As the Chinese old saying, ’If you walk along the river often, you cannot avoid getting your shoes wet.’
再次提醒老板和财务：公司的业务往来一定要按照规定走公帐，千万不要抱有侥幸心理想着走私账偷逃税款，俗话说得好：常在河边走，哪有不湿鞋。
Since today, paying salaries in this way is tax evasion.
今天起，这样发工资就是偷税！
Caution: Tax evasion must be checked strictly!
提醒各位：公司偷税必然遭到严查!
The normal way for companys to evade tax is to embezzle the company capital to personal account. It seems that nobody will know bosses’ little trick by this way.
公司偷税的一贯伎俩往往也是公司收入频繁流入老板个人账户，这样似乎天不知地不知的就偷税了！
Frankly, it is hard for tax bureau to check tax evasion before. But since tax bureau has cooperated with banks and get the data, tax bureau has found clues of the enterprises which evade tax.
税务和银行没有深度合作之前，似乎税务的稽查手段有限。但是现在可能在税务局拿到银行的数据就已经大体发现企业偷税的链条了！
By the way, normal transaction on third party’s stage is not affected by the rule of ‘Transaction 50,000 RMB, transfer 200,000 RMB’.
当然，最后想告诉大家不管大家在第三方平台的交易是否达到了新规中的“交易5万、转账20万”，只要是正常的消费和转账便不会受到啥特别的影响。