The once biased corporate tax burden and imperfect laws and regulations are the soil for breeding two sets of accounts, and many enterprises set up two sets of accounts in order to pay less taxes.
Tax rate accounting books Some enterprises have set up two sets of account books, but the account books are not separated. At present, the tax authorities sometimes directly dismantle the financial computer when auditing accounts. At first glance, it is two sets of accounts, and the evidence is conclusive at once. Invoice payment system can find anomalies by analyzing a large number of invoices. Once it is found to be false, upstream and downstream enterprises will inevitably check it and find two sets of accounts after the investigation. Nowadays, with the almost online launch and the gradual electronization of invoices, it will only become easier and easier for the tax bureau to check two sets of accounts. When an enterprise has two sets of accounts, there will often be a large number of private bank card accounts, from public to private, from private to public, from private to private. These large sums of money are easy to find. If there is no tax return on the account, it is suspected of tax evasion. For example, from the enterprise's workshop, warehouse or storefront, the business scale is very large, but the income is not high, which obviously shows that the foreign accounts are low.