Brother let me do an individual business, used to go to the account to avoid taxes, what are the risks? Responsibility may be borne by you First, what is the case of individual households need to build accounts

"Interim Measures for the Management of Individual Business Accounts" on the issue of whether the individual households need to build accounts has the following provisions:

Article 2 Individual households engaged in production and business and have a fixed place of business should be in accordance with the provisions of these measures, the establishment, use, custody of books and vouchers, but according to law by the tax authorities at or above the county level approval can not be set up account book Or suspend the construction of books of individual business households except.

Article 3 Individual industrial and commercial households shall set up double-entry accounts under one of the following circumstances:

(a) two (including two) or more partnership and registered capital of 100,000 yuan or more;

(b) five (including five) or more helpers;

(c) engaged in taxable labor services with a monthly turnover of more than 15,000 yuan or a monthly sales revenue of more than 20,000 yuan; (d) a monthly turnover of more than 20,000 yuan; (d) the tax authorities above county level may not set up books or suspend the construction of vouchers except with the approval of the tax authorities above county level. p> (D) the provincial tax authorities to determine the other circumstances should be set up double-entry accounts.

The establishment of double-entry accounts for individual businesses should be set up in accordance with the provisions of the "Individual Business Accounting System (for trial implementation)" general ledger, ledger, journal, etc., financial accounting, financial accounting, truthful records of financial income and expenditure; costs, expenses, and other financial accounting requirements in accordance with the "Individual Business Individual Income Tax (for trial implementation)" implementation.

Second, how to set the tax on individual households

The Implementation Rules of the Administration Law, Article 47 clearly states:

Taxpayers have one of the circumstances listed in Article 35 or Article 37 of the Tax Administration Law, the tax authorities have the right to use any of the following methods to approve the amount of tax payable:

(a) with reference to the local similar industries or similar industries in the scale of operation and income level of the taxpayers approved tax burden level. (a) With reference to the local taxpayers in similar industries or similar industries with similar scale of operation and income level approved;

(b) Approved in accordance with the business income or costs plus reasonable expenses and profits;

(c) Approved in accordance with the consumption of raw materials, fuels, power, etc. projected or measured;

(d) Approved in accordance with other reasonable methods.

When one of the methods listed in the preceding paragraph is not enough to correctly approve the amount of tax payable, two or more methods can be used simultaneously.

If the taxpayer disagrees with the taxable amount approved by the tax authorities by adopting the methods stipulated in this article, the taxpayer shall provide relevant evidence and adjust the taxable amount after the tax authorities have determined that the taxable amount is correct. Hello, individual households bear unlimited joint and several liability for liabilities arising from business. If it is really necessary, it is recommended to register a limited liability company with a lower registered capital. In order to help you better solve the legal problem, you can directly consult with me and describe their own detailed situation, local lawyers 24 hours online for you to answer.