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问题
白条入账会计要负刑事责任吗 ?
释义
法律分析:
白条入账违反了《会计法》的规定:企业必须按照国家统一的会计制度的规定对原始凭证进行审核,对不真实、不合法的原始凭证不予接受,并向单位负责人报告。对未构成偷税的白条入账行为,对未按规定取得发票的单位,由税务机关责令限期改正,没收非法所得,可以并处一万元以下的罚款。
法律依据:
《中华人民共和国发票管理办法》 第三十六条 对未按规定取得发票的单位,由税务机关责令限期改正,没收非法所得,可以并处一万元以下的罚款。
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更新时间:2025/10/25 13:35:02