Article 4Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall investigated in accordance with law.
Article 4Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should kept according to law, and therefore constitutes a crime, shall investigated for criminal liability in accordance with law; a fine of not less than 5,00yuan but not more than 50,00yuan may imposed if no crime is constituted, and the persons who are State functionaries shall also imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law the unit to which they belong or the unit concerned.
Article 17A company shall provide to the accounting firm it hires truthful and complete accounting vouchers, account books, financial and accounting statements and other accounting materials, and may not refuse to do so or conceal any of them or make any false statements.
Ariticle An enterprises should prepare accounting vouchers, record accounting books and set up achieves for accounting documents based on the “Accounting Law of the People's Republic of China”, the “Guidelines for Fundamental Accounting Work” and the “Procedures for Management of Accounting Achieves”.
How to Get the Legal Accounting Voucher of Land Transfer Royalty?