Think Twice About Making False Accounting Reports.

In the case of forgery, alteration of accounting vouchers, accounting books and the preparation of false financial accounting reports, China's criminal law clearly defines crimes as follows:

(1) according to the provisions of article 201st of the criminal law,

Accounting books, bookkeeping vouchers, and more or less paid taxes in accounting books, which do not pay or pay less taxes, the amount of tax evasion accounts for more than 10% of the amount of tax payable, and the amount of tax evasion is more than 10 thousand yuan or less than 100 thousand yuan, or two administrative penalties and tax evasion by the tax authorities for tax evasion. The tax authorities are sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and the amount of tax evasion is 1 times more than 5 times the following fine. The amount of tax evasion is more than 30% of the total amount of tax payable, and the amount of tax evasion is above 100 thousand yuan, which is sentenced to imprisonment of not more than 30% years, and the amount of tax evasion is more than 100 thousand yuan. It is also sentenced to imprisonment of not more than 30% years and the amount of tax evasion is more than 100 thousand years, and the amount of tax evasion is more than 10 thousand times that of less than 10 years. Take forgery and change

The withholding agent adopts the aforementioned means, fails to pay or underpays the tax already withheld or collected, the amount that accounts for more than 10% of the tax payable and the amount above 10 thousand yuan shall be punished in accordance with the aforesaid provisions.

Those who have committed such acts for a number of times, shall not be dealt with according to the accumulated amount.

(2) according to the provisions of article 161st of the criminal law, the company provides to shareholders and the public.

If a financial accounting report, which conceals important facts, seriously damages the interests of shareholders or other persons, the person directly in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and shall also be liable to a fine of not less than 20 thousand yuan or less than 200 thousand yuan.

(3) according to the provisions of article 229th of the criminal law,

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The intermediary organizations that verify capital, verification, accounting, auditing and legal services intentionally provide false certificates (including false financial reports). If the circumstances are serious, they shall be sentenced to fixed-term imprisonment of not more than 5 years or criminal detention, and shall be fined.

Whoever commits another person's property or illegally accepts other people's property and commits this crime shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years or criminal detention, and shall also be fined.

In addition, if the behavior is to falsely report the registered capital, false capital contribution, capital contribution, embezzlement, misappropriation of public funds, embezzlement of enterprise property, private division of state-owned assets and private fines and property, the act of forgery, alteration of accounting vouchers, accounting books or the preparation of false financial accounting reports should be convicted and punished separately in accordance with the relevant provisions of the criminal law.