The countermeasures for off-balance-sheet accounts are as follows:

The existence of a large number of illegal acts of "off-account accounting" has seriously interfered with the order of tax collection and management, caused a large loss of national tax revenue, and also undermined the principle of fair competition in the market economy. The author believes that the supervision of "off-balance-sheet accounts" should be strengthened from the following aspects.

(1) Strengthen the publicity of laws and regulations and create an atmosphere of paying taxes in good faith according to law. First, strengthen the propaganda of socialist tax "from the people and for the people" and "taxpayers are the real masters of the country", and advocate taxpayers to supervise government behavior according to law; Vigorously publicize the advanced models of paying taxes according to law, effectively improve the social status of law-abiding taxpayers, and form a good social atmosphere in which taxpayers who pay taxes according to law benefit and taxpayers who do not pay taxes according to law suffer; Secondly, it is necessary to strengthen the daily supervision and management of accounting and tax agencies, strengthen the positive and negative publicity of the legal representative and accounting personnel of enterprises to operate in good faith according to law, attach importance to the construction of accounting professional ethics, truly "take honesty as the foundation, put morality first, adhere to norms, and do not make false accounts", abide by the principles of independence, objectivity and fairness, do not yield and cater to any pressure and unreasonable requirements, do not use their positions for personal gain, and do not provide false accounting information.

(2) Improve financial laws and regulations, and build tax assistance and tax protection information systems. First, establish a taxpayer's tax number identification system, and establish a unified taxpayer's tax number system as soon as possible on the basis of the real-name registration system of financial accounts and transactions and drawing on the experience of some developed market economy countries; Secondly, to improve the existing financial laws and regulations and strengthen the management of bank accounts, all units or individuals must use the national unified tax identification number to open accounts, put an end to anonymous accounts and pseudonym accounts, prevent multiple accounts from being opened, control cash transactions, and prohibit off-account transactions; Third, all activities of government departments related to taxpayers' income must use tax identification numbers. The system information of government departments, financial institutions, government organizations and other aspects is collected to the tax authorities through computer networking, and the tax authorities use computers for centralized processing, which can accurately grasp the income of taxpayers. At the same time, actively promote the electronic payment of monetary funds, limit and reduce a large number of cash transactions, network the computer system of tax banks, and increase the all-round and whole-process management and monitoring of the taxpayer's capital flow.

(3) Strengthen departmental cooperation to jointly curb illegal tax-related activities of off-balance sheet accounts. "Off-balance-sheet account" is a common trick used by criminals to evade taxes. Because of its wide coverage and strong concealment, it is necessary to comprehensively manage government departments to effectively curb tax evasion. First of all, we should strengthen exchanges and cooperation with finance, national tax, local tax, banks, public security and other departments, and adopt scientific and technological means to establish an information notification system as soon as possible. Secondly, establish a set of tax penalties of "strict control and heavy punishment" to further improve the detection rate, investigation rate and transfer number of tax evasion cases of "off-balance-sheet accounts", and severely punish those enterprises that are found to have deliberately used cash transactions and off-balance-sheet accounts to evade taxes in strict accordance with the relevant provisions of the Tax Administration Law; If the amount of tax evasion reaches the transfer standard, it will be resolutely transferred to the public security department for criminal responsibility, and the tax-related criminals will be deterred by increasing the tax evasion cost of enterprises; Thirdly, we should give full play to the role of public opinion, increase the exposure of "off-balance-sheet accounts" tax evasion, and form a situation in which making false accounts will be condemned by the society.

(4) Pay equal attention to prevention and crackdown, and strengthen daily tax administration. First of all, we should improve and perfect the setting of accounting books. In the daily tax inspection, we found that the financial system of some enterprises is rather chaotic, and the professional level of accountants in these enterprises is relatively poor. The tax authorities shall coordinate the relevant departments to strengthen the business guidance, training and supervision of enterprise accounting personnel. Promote and standardize the establishment of enterprise accounts. Second, strengthen the monitoring and management of enterprise invoices. Strict implementation of the invoice management system, strengthen inspection and supervision, to prevent enterprises from using false invoices and accepting false invoices for off-account sales tax evasion. Third, strengthen tax assessment. Investigate and master the tax burden of different industries and industries in the region, and compare the tax burden of enterprises vertically and horizontally. Early detection of abnormal phenomena of taxpayers will make tax assessment truly an "outpost" to prevent tax crimes. Fourth, improve the quality of tax personnel, strengthen the education and training of tax legal knowledge, business knowledge and inspection skills, actively create an atmosphere of loving learning, conscious learning and lifelong learning, and train inspectors into "experts" who are familiar with the operation of the industry.

(5) Establish tax police agencies to enhance the rigidity of tax law enforcement. For a long time, China's tax collection and management work lacks tax judicial means, and it is difficult to investigate and deal with tax-related criminal cases according to law, and it is difficult to cope with increasingly complex tax-related illegal and criminal activities. Under the current situation, tax authorities should promptly ask the public security to intervene when investigating major tax evasion cases. Make full use of the public security department's means of handling cases, timely preserve tax-related illegal evidence and property, arrest criminal suspects, and maximize the recovery of national tax losses. But in the long run, China must establish a relatively independent tax police to maintain tax order. China's tax police institutions should be jointly established by the Ministry of Public Security and State Taxation Administration of The People's Republic of China, with vertical management in the system, unified management of national and local tax police affairs, and business management by public security organs. At the same time, the tax police are given special investigation power and criminal investigation power for major tax-related cases. With the help of the tax police, they investigate and deal with major tax cases beyond the power of tax inspectors and other institutions, strive to improve the detection rate, punishment rate and transfer rate of tax evasion cases, severely punish tax evasion according to law, form a powerful deterrent force, and make tax evaders daunting, thus effectively curbing tax evasion.

(6) Actively encourage citizens to report and mobilize the enthusiasm of the masses for tax assistance and tax protection. Because the tax evasion of "off-balance-sheet account" is hidden, the tax evasion of off-balance-sheet account operation is often clear to insiders and related business units. Judging from the reports of tax evasion in recent years, most of them were exposed when some enterprise legal persons had conflicts of interest with insiders and business units. Therefore, the tax inspection department should encourage citizens to be active. Second, we must strictly abide by the confidentiality system for investigating and reporting cases to prevent informants from being retaliated; The third is to honor the reward for reporting and protect the legitimate rights and interests of informants. By setting up a report box, opening a report telephone number and establishing a report management information system, a set of tax coordination and tax protection network mechanism with the participation of the whole society will be established, so that tax evaders operating outside the account will have no hiding place.

What are the penalties for setting up an off-balance-sheet account?

The illegal behavior of off-balance-sheet accounts refers to the accounts set up outside the normal books when taxpayers do not need or cannot obtain legal vouchers when purchasing materials and do not need to issue invoices when selling products.

Because of its concealment, it is very popular among some small and medium-sized enterprises. At the same time, the off-balance sheet account may depress the purchase cost on the grounds that the taxpayer does not need the invoice from the supplier, resulting in the supplier not paying or underpaying the tax. Moreover, taxpayers do not invoice the goods they sell, which directly leads to the loss of national tax revenue, so it is very harmful.

In one of the following acts, the financial department of the people's government at or above the county level shall order it to make corrections within a time limit, and may impose a fine of not less than 3000 yuan but not more than 50 thousand yuan on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:

1. Failing to set up accounting books according to law;

2. Set up accounting books privately;

3. Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;

4. Registering accounting books based on unaudited accounting vouchers or registering accounting books does not meet the requirements;

5. Change the accounting treatment method at will;

6. The preparation basis of financial accounting reports provided to different users of accounting data is inconsistent;

7. Failing to use accounting records or functional currency in accordance with regulations;

8. Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;

9. Microscopically failing to establish and implement the internal accounting supervision system of the unit or refusing to supervise according to law or providing relevant accounting information and relevant materials truthfully;

10. The appointment of accounting personnel does not conform to the provisions of the Accounting Law.

Accounting personnel have one of the above acts, if the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the accounting qualification certificate; If there are other provisions in the relevant laws on the punishment of the above acts, it shall be handled in accordance with the relevant laws.