Pay attention to such payment in foreign trade transactions!

Before the beginning of the text, let's take a look at this screenshot. We believe that many foreign trade and freight forwarding logistics enterprises will encounter the following situations. After reading this article today, you should be careful:

How much will personal bank account be checked? Please be assured that the 8 cases of public to private transfer are legal!

Nowadays, online payment has become very popular. Some foreign trade freight forwarding enterprises, for drawing convenience, pay for tow truck fees, customs fees, freight rates and even pay wages to employees. Instead of transferring accounts to public accounts, they transfer the contract price directly to the actual person in charge through the transfer of WeChat and Alipay. This behavior is at a greater risk, because it is illegal to take a careless action. Now!

Private households, WeChat, Alipay, cash receipts are not taxable, legal representatives and financial executives are sentenced to tax evasion:

How much will personal bank account be checked? Please be assured that the 8 cases of public to private transfer are legal!

A company in Zhuhai, Guangdong Province formally started business in January 2016. The company's principal Chen, Zhang and Zeng evaded tax by using personal bank accounts to replace the company's accounts to receive business income.

Process of the case: the defendants Zhang, Zeng and Chen set up POS machines in the company to bind the company's accounts respectively and the personal accounts of Zhou and other people. When customers swipe their cards for payment, the defendants Zhang, Zeng and other people mainly use the POS machines bundled with Zhou's personal accounts to collect the decoration payment.

In addition, it also uses other employees' personal accounts, WeChat, Alipay, cash and so on to collect customers' decoration, and the income collected above is not included in the company account. At the same time, Chen 2 hired an accountant to report and pay tax only according to a small amount of the company's account.

From January 2016 to January 2017, after the inspection of the tax department, xinmeijia company evaded the payment of value-added tax of 184989.06 yuan, urban construction tax of 12949.23 yuan, and the total amount of tax evasion was 197938.28 yuan. The proportion of tax evasion in 2016 was 97.49%.

Finally, Zhang, the company's legal representative, and Zeng, the person in charge of finance, were sentenced to 10 months' imprisonment and a fine.

Case Alert:

1. Taking part in the company's operation and management through private account collection may lead to financial chaos within the enterprise, and the company's funds cannot be supervised, which is not conducive to the long-term development of the enterprise. And the tax risk in the later period will really give you a big blow!

2. Now the enterprise bank account license has been cancelled, but the bank account capital control has been strengthened. Don't think of collecting money from private customers, and form a closed-loop capital chain. Now the tax and bank all share information cooperation, and the enterprise's large transaction and suspicious transaction transfer have been targeted by the tax!

3. There is also a big event that happened recently. You need to know that the consultation of large amount cash management method has officially ended. Transfers of more than 100000 yuan will be monitored and implemented in the pilot area soon.

According to the measures for the administration of large amount transactions and suspicious transaction reports of financial institutions implemented on July 1, 2017, large amount transactions are as follows:

(1) Cash deposit, cash withdrawal, cash settlement and sale of foreign exchange, cash exchange, cash remittance, cash bill settlement and other forms of cash receipts and payments for single or cumulative transactions of more than 50000 yuan (including 50000 yuan) and foreign currency equivalent of more than 10000 US dollars (including 10000 US dollars) on that day.

(2) Transfer of single or cumulative transaction of more than 2 million yuan (including 2 million yuan) and foreign currency equivalent of more than 200000 US dollars (including 200000 US dollars) between the bank account of non natural person customer and other bank accounts on the day of occurrence.

(3) Domestic transfer of single or cumulative transaction of more than 500000 yuan (including 500000 yuan) and foreign currency equivalent of more than 100000 US dollars (including 100000 US dollars) between the bank account of natural person customer and other bank accounts on the day of occurrence.

(4) Cross border transfer of single or cumulative transaction of more than 200000 yuan (including 200000 yuan) and foreign currency equivalent of more than 10000 US dollars (including 10000 US dollars) on the day when the bank accounts of natural person customers and other bank accounts occur.

The accumulated transaction amount shall be calculated and reported in the unit of the customer according to the unilateral accumulation of capital income or expenditure.

Simply put: these three situations will be under key supervision!

(1) A single transfer payment with an amount of more than 1 million yuan between legal persons, other organizations and individual businesses (hereinafter referred to as units);

(2) Single cash receipt and payment with an amount of more than 200000 yuan, including cash deposit, cash withdrawal and cash remittance, cash draft and cash promissory note settlement;

(3) Transfer between individual bank settlement accounts and between individual bank settlement accounts and unit bank settlement accounts with an amount of more than 200000 yuan.

In addition, if the bank finds or has reasonable reasons to suspect that the customer, the customer's funds or other assets, the customer's transactions or attempted transactions are related to criminal activities such as money laundering and terrorist financing, it shall submit a suspicious transaction report regardless of the amount of funds involved or the value of the assets.

Public account to private account: in these 8 cases, the financial department is at ease and bold!

How much will personal bank account be checked? Please be assured that the 8 cases of public to private transfer are legal!

How much will personal bank account be checked? Please be assured that the 8 cases of public to private transfer are legal!

Situation 1: a Co., Ltd. will distribute 600000 yuan in the public account to each employee's personal card one by one through the bank on the pay day of each month. A Co., Ltd. has fulfilled the obligation of withholding individual income tax according to law. Reminder: the money on the public account is allowed to be transferred to the private account! never mind!

Case 2: A is a sole proprietorship enterprise