用现金发工资，就能“省”个税？

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations and the risks associated with cash salary payments, highlighting that while cash payments themselves are not illegal, using them to evade tax obligations can lead to severe penalties [6][8]. Tax Regulations - Cash payments for salaries are permissible, but if used to conceal actual income and avoid tax withholding, it constitutes a violation of tax laws [6][7]. - According to the Personal Income Tax Law, employers must withhold or deduct taxes as required and maintain proper records of payments, which include cash, transfers, and other forms of payment [7]. Penalties for Non-Compliance - Tax authorities can pursue unpaid taxes from employers who fail to withhold taxes, imposing fines ranging from 50% to three times the amount of unpaid taxes [7]. - The article warns that attempting to evade taxes through cash payments can result in significant financial penalties, making compliance a more sustainable approach [8]. Invoice Regulations - Invoices must be issued accurately and in accordance with regulations, including proper documentation and timely issuance [13][14]. - Any discrepancies in invoicing, such as issuing invoices that do not reflect actual business transactions, are prohibited [15][16]. Invoice Management - Companies must establish a system for tracking invoice usage and cooperate with tax authorities for verification [20]. - Invoices must be stored and managed according to national regulations, with a retention period of five years for issued invoice stubs [22][25].