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].

欢迎扫描下方二维码关注： 合规经营小课堂丨购买烟酒能否抵扣进项税额，这些要点快来get吧~ 合规经营小课堂丨免抵的增值税税额未申报缴纳教育费附加、地方教育附加，该怎么办？ 合规经营小课堂 | 小龙虾产业合规纳税指南 合规经营小课堂 | 花卉苗木产业合规纳税指南 合规经营小课堂丨农产品收购发票全解析，合规开票助企健康发展 优惠政策速递 增值税:农业生产者销售的自产 农产品免征增值税。 企业所得税:从事蔬菜、谷物、薯类、油料 、豆类、棉花、麻类、糖料、水果、坚果的 种植免征企业所得税。 个人所得税:对个人、个体户、个人独资企 业和合伙企业从事种植业,暂不征收个人所 得税。 印花税: 农民、家庭农场、农民专业合作社 、农村集体经济组织、村民委员会 购买农业生产资料或者销售农产品 书立的买卖合同和农业保险合同 免征印花税。 合规纳税辅导 (一) 留存相关证明资料 西瓜种植企业和个人享受自产自销 农产品免税政策，建议根据自身情况留 存备查以下资料: 1. 生产经营场所证明:自有房产及场 地,留存不动产权证及图片;租赁房产 及场地，留存租赁合同、租金付款记录 、租金发票、出租方产权证及图片等。 2. 固定资产资料:固定资 ...