My brother asked me to run an individual industrial and commercial household to avoid tax. What are the risks?

My brother asked me to run an individual industrial and commercial household to avoid tax. What are the risks? The responsibility may fall on you. 1. Under what circumstances do self-employed individuals need to set up accounts?

The Interim Measures for the Administration of Establishing Accounts for Individual Industrial and Commercial Households has the following provisions on whether self-employed households need to establish accounts:

Article 2 Individual industrial and commercial households engaged in production and business operations and having a fixed place of business shall set up, use and keep account books and vouchers in accordance with the provisions of these Measures, except for individual industrial and commercial households that may not set up account books or suspend the setting of account books with the approval of the tax authorities at or above the county level according to law.

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

(1) Two or more persons (including two persons) are in partnership and the registered capital reaches 654.38+10,000 yuan;

(two) please help more than 5 people (including 5 people);

(3) The monthly turnover15,000 yuan or the monthly sales income is more than 20,000 yuan;

(four) other circumstances in which the provincial tax authorities determine that a double-entry account should be established.

Individual industrial and commercial households that establish double-entry accounts shall set up general ledger, subsidiary ledger and journal, etc. In accordance with the provisions of the Accounting System for Individual Industrial and Commercial Households (Trial), conduct financial accounting and truthfully record financial revenues and expenditures; Costs, expenses and other financial and accounting provisions shall be implemented in accordance with the Measures for the Taxation of Individual Income Tax of Individual Industrial and Commercial Households (Trial).

Second, how to tax the self-employed.

Article 47 of the Detailed Rules for the Implementation of the Tax Administration Law clearly stipulates that:

Where a taxpayer is under any of the circumstances listed in Article 35 and Article 37 of the Tax Administration Law, the tax authorities have the right to verify the tax payable by the following methods:

(1) Referring to the tax burden level of taxpayers with similar business scale and income level in local similar industries or similar industries;

(two) according to the operating income or cost plus reasonable expenses and profits;

(three) according to the consumption of raw materials, fuel and power. ;

(four) approved by other reasonable methods.

When one of the methods listed in the preceding paragraph is not enough to correctly verify the tax payable, two or more methods can be used at the same time.

If a taxpayer disagrees with the tax payable approved by the tax authorities in accordance with the method specified in this article, it shall provide relevant evidence and adjust the tax payable after confirmation by the tax authorities. Hello, self-employed individuals are jointly and severally liable for the liabilities arising from their operations. If necessary, it is recommended to register a limited liability company with a low registered capital. In order to help you solve legal problems better, you can consult me directly and describe your own details. The local lawyer will answer your questions online 24 hours a day.