女会计“代账”被判刑！这般研发票=严查！这般发工资=偷税！
<img src="https://mmbiz.qpic.cn/mmbiz_png/Q4pfxwmiatKyjGNFzhzXwC0gicsounpzUSqkr73dgQAMiaePRBfp2JHcFNszPSexJxpEhA3HJzufhaN13teQd8XIQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">刚才</span>，又一个代账会计给别人“代账”被抓了！</span><span style="color: black;">还是一个前途<span style="color: black;">没</span>量的会计师明星，没想到却将自己带进监狱，案例再次给<span style="color: black;">大众</span>敲醒警钟。</span></p><span style="color: black;"><strong style="color: blue;">前途<span style="color: black;">没</span>量的会计师明星</strong></span><span style="color: black;"><strong style="color: blue;">“代账”</strong><strong style="color: blue;">将自己带进监狱</strong></span><span style="color: black;"><strong style="color: blue;"><strong style="color: blue;"><strong style="color: blue;"><strong style="color: blue;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/aTFUuPDE58ibnxMtiavthHEDuC6TT65VuyX7oWIBicbatmlUlyX5InWnKt22TGCDP8uxKcRsGoBPyw9F8LoegNEXQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></strong></strong></strong></strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">1、</span>500元礼金换来500元的“业务”</strong></span><span style="color: black;">小晴大专毕业后一边打工，一边参加自学考试，取得大学本科学历，随后又考取了会计师资格证书，结合专业特长发起设立了徐州某会计咨询有限<span style="color: black;">机构</span>自主创业，带领一班<span style="color: black;">青年</span>人开展业务。先后为20多家<span style="color: black;">机构</span><span style="color: black;">供给</span>专业财会代账业务，在行业内<span style="color: black;">亦</span>有不错的口碑。</span><span style="color: black;"><span style="color: black;">2018年初，一次<span style="color: black;">伴侣</span>的宴会上，小晴认识了贾某。贾某<span style="color: black;">叫作</span>自己的<span style="color: black;">机构</span>经营钢铁生意，但缺乏专业的财务工作人员，<span style="color: black;">没</span>法办理抵扣税款，想<span style="color: black;">拜托</span>小晴代账，并开具<span style="color: black;">相关</span>增值税专用发票，小晴当场<span style="color: black;">无</span>作出<span style="color: black;">回复</span>。5月份，小晴婚礼上，贾某大方地送上500元礼金。见贾某很诚心，小晴便同意了以每月</span><span style="color: black;"><strong style="color: blue;">500元</strong></span><span style="color: black;">的<span style="color: black;">花费</span>为贾某代账。</span></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">2、</span>“代账”实为虚开增值税发票，</strong><strong style="color: blue;">会计师坐地起价</strong><span style="color: black;"><strong style="color: blue;">（知法犯法）</strong></span></span><span style="color: black;">小晴为贾某<span style="color: black;">机构</span>代账后，贾某经常向小晴手机、<span style="color: black;">微X</span>发送代账信息，由小晴开票。一切工作似乎都在正常进行，可谁承想，罪恶的影子慢慢延展开来。</span><span style="color: black;"><span style="color: black;">大概半年后，因贾某经常不<span style="color: black;">供给</span>开票所依据的<span style="color: black;">营销</span>合同、资金结算等凭证材料，小晴<span style="color: black;">逐步</span>产生了<span style="color: black;">可疑</span>。年底，小晴向贾某当面<span style="color: black;">认识</span><span style="color: black;">状况</span>，并<span style="color: black;">叫作</span>自己的<span style="color: black;">机构</span><span style="color: black;">因此呢</span>面临严重<span style="color: black;">危害</span>。贾某见瞒不住，便如实说自己<span style="color: black;">经过</span></span><span style="color: black;"><strong style="color: blue;">“空壳<span style="color: black;">机构</span>”虚开增值税专用发票、挣点差价的事。</strong></span></span><span style="color: black;"><span style="color: black;"><strong style="color: blue;">人心不足蛇吞象。</strong>小晴想到，这代账的真相，是不是就能以此牵制住贾某，从而获取<span style="color: black;">更加多</span>的<span style="color: black;">花费</span>呢？于是，小晴告诉贾某，<span style="color: black;">倘若</span>再代账就务必<span style="color: black;">增多</span><span style="color: black;">花费</span>。为求<span style="color: black;">隐匿</span>犯罪事实，</span><span style="color: black;"><strong style="color: blue;">贾某只得将代账<span style="color: black;">花费</span><span style="color: black;">增多</span>至每月2000元。</strong></span><span style="color: black;"><span style="color: black;">另外</span>，小晴还<span style="color: black;">需求</span>贾某专门租赁办公室、购置手机接收开票信息，<span style="color: black;">以避免</span>引人<span style="color: black;">重视</span>。<span style="color: black;">针对</span>小晴的交待，贾某都一一照办。</span></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">3、</span>“空壳<span style="color: black;">机构</span>”东窗事发，</strong><strong style="color: blue;">身陷囹圄方醒悟</strong></span><span style="color: black;">2019年底，贾某虚开增值税专用发票一案案发，小晴<span style="color: black;">认识</span>到问题的严重性，向公安机关投案自首。后经税务稽查<span style="color: black;">分部</span>、公安机关侦查确认，贾某名下的六家“空壳<span style="color: black;">机构</span>”的虚开增值税专用发票<span style="color: black;">行径</span>，一共<span style="color: black;">导致</span>国家税款损失670余万元。</span><span style="color: black;">小晴在明知为他人虚开增值税专用发票后，虚开的增值税专用发票已<span style="color: black;">实质</span>被抵扣税款230余万元。</span><span style="color: black;"><span style="color: black;">2020年4月，贾某被泉山区人民法院一审判有期徒刑11年，并处没收财产。小晴系从犯，并<span style="color: black;">拥有</span>自首、从犯等从轻处罚情节，被法院一审判决有期徒刑2年6个月，并处罚金8万元。这是徐州市办理的首例追究</span><span style="color: black;"><strong style="color: blue;">代账人员</strong></span><span style="color: black;">刑事责任的案件。</span></span><span style="color: black;"><strong style="color: blue;">看完以上这个案例不少网友<span style="color: black;">发布</span>了自己的看法：</strong></span><span style="color: black;">@某网友说：财会人员，明知虚开还要以谋取利益为由为贾某代账虚开，<span style="color: black;">导致</span>了虚开事实并且有主观<span style="color: black;">认识</span>的<span style="color: black;">行径</span>，应认定为犯罪。</span><span style="color: black;">@某网友说：<span style="color: black;">代理记帐，500元的代理服务费本来就很难支撑<span style="color: black;">公司</span>的业务开支。低价恶性竞争<span style="color: black;">导致</span>自己<span style="color: black;">发掘</span>错误了<span style="color: black;">亦</span>不愿意去改正，<span style="color: black;">此刻</span>的会计人工成本这么高，她是倒贴工资为他人代帐呀？</span></span><span style="color: black;">@某网友说：每月500？代理记账这么便宜？</span><span style="color: black;"><strong style="color: blue;">官方提醒</strong></span><span style="color: black;"><strong style="color: blue;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/aTFUuPDE58ibnxMtiavthHEDuC6TT65VuyX7oWIBicbatmlUlyX5InWnKt22TGCDP8uxKcRsGoBPyw9F8LoegNEXQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">“代账”<span style="color: black;">便是</span>代理记账，何为代理记账呢？</span><span style="color: black;">代理记账<span style="color: black;">指的是</span>将本<span style="color: black;">公司</span>的会计核算、记账、报税等一系列的工作<span style="color: black;">所有</span><span style="color: black;">拜托</span>给专业记账<span style="color: black;">机构</span>完成，本<span style="color: black;">公司</span>只设立出纳人员，负责<span style="color: black;">平常</span>货币收支业务和财产保管等工作。</span></strong></span><span style="color: black;"><span style="color: black;">按照</span>《会计法》第36条<span style="color: black;">知道</span>规定：</span><span style="color: black;">“不具备设置<span style="color: black;">要求</span>的应当<span style="color: black;">拜托</span>经<span style="color: black;">准许</span>设立从事会计代理记账业务的<span style="color: black;">中间商</span><span style="color: black;">公司</span>代理记账。</span><span style="color: black;">”</span><span style="color: black;"><span style="color: black;">经过</span>定义<span style="color: black;">咱们</span><span style="color: black;">能够</span><span style="color: black;">晓得</span>，<span style="color: black;">根据</span>正常的流程代账，是<span style="color: black;">无</span>任何问题的，<span style="color: black;">那样</span><span style="color: black;">为何</span>明星女会计师会<span style="color: black;">由于</span>“代账”被判刑呢？</span><span style="color: black;">这其中<span style="color: black;">出现</span>了什么？</span><span style="color: black;">接下来给<span style="color: black;">大众</span>细细分说。</span><span style="color: black;">财会代账等专业人员除了<span style="color: black;">奋斗</span>工作外，还应强化三大<span style="color: black;">认识</span>，<span style="color: black;">才可</span>行稳致远：</span><span style="color: black;"><strong style="color: blue;">一是法治<span style="color: black;">认识</span>。</strong>小晴的教训告诉<span style="color: black;">咱们</span>，专业人员工作务必要坚守法律底线，敬畏法律，<span style="color: black;">根据</span>法律规定从业经营，在大前提正确的<span style="color: black;">状况</span>下，才有自己长期<span style="color: black;">奋斗</span>、持久发展的空间，“得其大其<span style="color: black;">能够</span>兼其小”，否则小晴的教训<span style="color: black;">便是</span>示例。</span><span style="color: black;"><strong style="color: blue;">二是责任<span style="color: black;">认识</span>。</strong>权利与责任相统一早<span style="color: black;">已经是</span>法治社会的标志，<span style="color: black;">每一个</span>成年、正<span style="color: black;">一般人</span>都是要自己的<span style="color: black;">行径</span>结果<span style="color: black;">承</span>担责任，专业人员的定位，必然对自己<span style="color: black;">行径</span><span style="color: black;">导致</span>的结果存在<span style="color: black;">知道</span>认识，<span style="color: black;">因此呢</span>务必要敬畏职业，<span style="color: black;">不可</span><span style="color: black;">期盼</span>、放任<span style="color: black;">害处</span>社会结果的<span style="color: black;">出现</span>而仍然为之，千万<span style="color: black;">不可</span>心存侥幸。</span><span style="color: black;"><strong style="color: blue;">三是主体<span style="color: black;">认识</span>。</strong>专业人员历经千辛万苦、千考万考，再经历<span style="color: black;">数年</span>的实践磨砺，<span style="color: black;">亦</span>有了<span style="color: black;">此刻</span>的自己事业、资源，其中辛苦，自己体会最为深刻，务必要加倍<span style="color: black;">爱惜</span>。一旦为了一点经济利益而被追责，身陷囹圄，家庭受影响，资格被吊销，从业受限制，到时追悔莫及又有何益？</span><span style="color: black;"><strong style="color: blue;">今天起</strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">这般</span><span style="color: black;">研发</span>票＝严查</strong></span><span style="color: black;"><strong style="color: blue;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/aTFUuPDE58ibnxMtiavthHEDuC6TT65VuyX7oWIBicbatmlUlyX5InWnKt22TGCDP8uxKcRsGoBPyw9F8LoegNEXQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">这些<span style="color: black;">行径</span>将被认定为虚开：</span></strong></span><span style="color: black;">（一）为他人、为自己开具与<span style="color: black;">实质</span>经营业务<span style="color: black;">状况</span>不符的发票；</span><span style="color: black;">（二）让他人为自己开具与<span style="color: black;">实质</span>经营业务<span style="color: black;">状况</span>不符的发票；</span><span style="color: black;">（三）介绍他人开具与<span style="color: black;">实质</span>经营业务<span style="color: black;">状况</span>不符的发票。</span><span style="color: black;"><span style="color: black;">按照</span>《中华人民共和国发票管理办法》(国务院令〔2010〕第587号)第二十二条开具发票应当<span style="color: black;">根据</span>规定的时限、<span style="color: black;">次序</span>、栏目，<span style="color: black;">所有</span>联次一次性如实开具，并加盖发票专用章。</span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">这些发票将被列为虚<span style="color: black;">研发</span>票：</span></strong></span><span style="color: black;">（1）<span style="color: black;">无</span>货物购销<span style="color: black;">或</span><span style="color: black;">无</span><span style="color: black;">供给</span>或接受应税劳务而为他人、为自己、让他人为自己、介绍他人开具增值税专用发票；</span><span style="color: black;">（2）有货物购销<span style="color: black;">或</span><span style="color: black;">供给</span>或接受了应税劳务但为他人、为自己、让他人为自己、介绍他人开具数量<span style="color: black;">或</span>金额不实的增值税专用发票；</span><span style="color: black;">（3）进行了<span style="color: black;">实质</span>经营活动，但让他人为自己代开增值税专用发票。</span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">虚<span style="color: black;">研发</span>票的18个迹象：</span></strong></span><span style="color: black;">1、开票时经常换单位名字，多为商贸<span style="color: black;">公司</span>；</span><span style="color: black;">2、发票开具后<span style="color: black;">海量</span>作废等；</span><span style="color: black;">3、<span style="color: black;">机构</span>的税务大部分发票顶额开具，发票开具金额满额度高于90%；</span><span style="color: black;">4、登记信息雷同，<span style="color: black;">公司</span>法人、财务人员、办税人员多为同一人；</span><span style="color: black;">5、商贸<span style="color: black;">机构</span>购进与<span style="color: black;">营销</span>货物名<span style="color: black;">叫作</span>严重背离的；</span><span style="color: black;">6、发票连续多次增量增版；</span><span style="color: black;">7、存在大量红字普通发票、随意开具红字发票来冲减以往年度的蓝字发票；</span><span style="color: black;">8、资金或存货周转次数平均每月超过5次；</span><span style="color: black;">9、一<span style="color: black;">按时</span>间内开具增值税发票金额突增；</span><span style="color: black;"><span style="color: black;">十、</span>成立时间短，成立时间多在半年以内，但营业规模<span style="color: black;">快速</span>扩大；</span><span style="color: black;">11、登记<span style="color: black;">位置</span>多为住宅小区某楼层某室，<span style="color: black;">显著</span>不适合对外经营；</span><span style="color: black;">12、法人户籍非本地、法人设立<span style="color: black;">反常</span>集中：</span><span style="color: black;">13、生产能耗如电费<span style="color: black;">状况</span>与<span style="color: black;">营销</span><span style="color: black;">状况</span>严重不符的；</span><span style="color: black;">14、<span style="color: black;">机构</span>多为认缴制<span style="color: black;">或</span>实收资本多为较低金额；</span><span style="color: black;">15、多户<span style="color: black;">公司</span>登记法人为同一人，且税务登记信息中所留的手机号码<span style="color: black;">亦</span>为同一个手机号；</span><span style="color: black;">16、连续<span style="color: black;">同期</span>办理税务登记或<span style="color: black;">通常</span>纳税人认定的多家<span style="color: black;">公司</span>；</span><span style="color: black;">17、<span style="color: black;">机构</span>所属行业属于虚开高危行业，税务局<span style="color: black;">创立</span>了2个库（高<span style="color: black;">危害</span>行业库、注册<span style="color: black;">位置</span>风险库）</span><span style="color: black;">18、法人、财务负责人曾担任非正常户的负责人或财务负责人、且法人与财务负责人交叉担保</span><span style="color: black;"><strong style="color: blue;">今天起</strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">这般</span>发工资＝违法</strong></span><span style="color: black;"><strong style="color: blue;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/aTFUuPDE58ibnxMtiavthHEDuC6TT65VuyX7oWIBicbatmlUlyX5InWnKt22TGCDP8uxKcRsGoBPyw9F8LoegNEXQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">（一）现金方式发放工资。</span></strong></span><span style="color: black;">以现金方式发放工-资，而不<span style="color: black;">运用</span>银行代发</span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">（二）故意混淆劳务和工资申报。</span></strong></span><span style="color: black;"><span style="color: black;">非常多</span>劳务派遣<span style="color: black;">机构</span>、建筑<span style="color: black;">公司</span>等，将劳务工、临时工、第三方员工，<span style="color: black;">根据</span>工资薪金申报。</span><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">重视</span>：</span></strong><span style="color: black;">社保移交税局征收，建筑工人实名制后，这类<span style="color: black;">公司</span>薪资合规性尤为<span style="color: black;">要紧</span>。</span></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">（三）<span style="color: black;">补助</span>不申报个税。</span></strong></span><span style="color: black;"><span style="color: black;">机构</span><span style="color: black;">无</span>把发放的节日<span style="color: black;">补助</span>、交通<span style="color: black;">补助</span>、通讯<span style="color: black;">补助</span>、生日礼金合并生成工资进行个税申报。<span style="color: black;">公司</span>和职工在不避税的<span style="color: black;">状况</span>下个税最高<span style="color: black;">达到</span>45%，<span style="color: black;">因此呢</span><span style="color: black;">非常多</span><span style="color: black;">公司</span>为了减少经营成本而采用违法发放工资的手法。</span><span style="color: black;"><strong style="color: blue;">（四）虚<span style="color: black;">研发</span>票抵扣。</strong></span><span style="color: black;"><span style="color: black;">公司</span>将员工工资分解成基本工资、年终奖、过节费、各类<span style="color: black;">补助</span>等进行发放，再让员工<span style="color: black;">每一个</span>月找发票来冲抵，以报销的形式达到工资避税的目的。</span><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">重视</span>：</span></strong><span style="color: black;"><span style="color: black;">倘若</span><span style="color: black;">长时间</span>大额处理的话，会<span style="color: black;">导致</span><span style="color: black;">公司</span><span style="color: black;">花费</span><span style="color: black;">反常</span>，<span style="color: black;">导致</span>税务局关注和稽查。</span></span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">既然<span style="color: black;">选取</span>了会计行业</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">就要坚守住底线</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/aTFUuPDE58ibnxMtiavthHEDuC6TT65VuyX7oWIBicbatmlUlyX5InWnKt22TGCDP8uxKcRsGoBPyw9F8LoegNEXQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p><span style="color: black;">职业道德是职场<span style="color: black;">每一个</span>人都应该遵守的，尤其是会计，天天跟钱打交道。</span><span style="color: black;">面对人生道路上的<span style="color: black;">各样</span>压力和<span style="color: black;">引诱</span>，<span style="color: black;">重要</span>就在于攥紧正确世界观、人生观、价值观这个人生“总开关”“总钥匙”，牢牢守住自己的初心。唯如此，<span style="color: black;">才可</span>在人生路上阔步向前。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">不管个人还是<span style="color: black;">公司</span>，都要有<span style="color: black;">剧烈</span>的法治<span style="color: black;">认识</span>，不要企图凌驾于法律之上，抱有侥幸心理。“勿以恶小而为之”，只要是违法犯罪，总会有事发的一天，殊不知“天网恢恢，疏而不漏”。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">源自</span>：</span><span style="color: black;">财务经理人、</span><span style="color: black;">泉山检察<span style="color: black;">博客</span>、税来税往</span><span style="color: black;">。<span style="color: black;"><span style="color: black;">文案</span>仅供读者学习、交流之目的。如对版权有异议，请后台联系，议定合作或删除。</span></span></p>
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