漫解税收丨公司收款打到老板账上，有什么风险？

Core Viewpoint - The article emphasizes the importance of timely reporting of income received through company accounts to avoid tax risks, highlighting the legal implications of tax evasion under Chinese tax law [3]. Tax Risks and Regulations - Tax risks arise when income is received through personal accounts without proper declaration, potentially leading to accusations of concealing income and false reporting [3]. - The basis for the mentioned tax risks is derived from the "Tax Collection and Administration Law of the People's Republic of China," specifically Article 63, which outlines penalties for tax evasion [3]. Common Misunderstandings about Stamp Duty - Misunderstanding 1: Not all contracts are subject to stamp duty; only those listed in the tax rate table and other specified documents are taxable [7]. - Misunderstanding 2: Transactions without a sales contract still require stamp duty on related documents like orders and requisitions [8]. - Misunderstanding 3: Stamp duty is non-refundable even if a contract is signed and later canceled [9]. - Misunderstanding 4: Contracts without a specified taxable amount still require stamp duty based on the actual settlement amount [10]. - Misunderstanding 5: The taxable basis for stamp duty excludes VAT amounts listed in contracts [11]. - Misunderstanding 6: Changes in contract amounts require adjustments in stamp duty; increases necessitate additional payments, while decreases may allow for refunds [12]. Policy References - Relevant policies include the "Stamp Duty Law of the People's Republic of China," implementation details from the Ministry of Finance and the State Taxation Administration, and specific announcements regarding stamp duty matters [13].