In order to find out the true identities of Qu Fangmei and Liu Shaoting in Lingfeng Cement Co., Ltd., Liu Yan had no choice but to summon Qiao Jianchao, the general manager of the company, again.

When Qiao Jianchao came to the tax bureau this time, he specially brought relevant documents, including the business license issued by the Administration for Industry and Commerce, the tax registration certificate issued by the tax bureau, and a series of certificates such as the enterprise legal person code certificate.

The documents and original information show that the legal representative of Lingfeng Cement Co., Ltd. is indeed Qu Fangmei, and the company's registered accountant is indeed Liu Shaoting.

Liu Yan asked Qiao Jianchao: "Mr. Qiao, Liu Shaoting said just now that he, a certified accountant, only let your company use his certified accounting certificate, and he didn't participate in the company's daily work at all, is this the case?" ”

Qiao Jianchao turned his face in front of Liu Shaoting: "He is talking nonsense, we Lingfeng Cement Co., Ltd. paid him a salary, we are a private enterprise, in a private enterprise, there are still people who don't work just for wages?" Who does he think he is? ”

Qiao Jianchao's attitude made Liu Shaoting scared. He knew very well in his heart that if he was summoned to the tax bureau today, there must be a problem with the accounts of Lingfeng Cement Co., Ltd., and it was likely that there was a suspicion of tax evasion. If Qiao Jianchao bites him to death and participates in the company's account making, then he will have to bear the corresponding responsibility, even legal responsibility. For the sake of a mere 20,000 yuan a year, it is not worth it to bear the legal responsibility of tax evasion.

Liu Shaoting blushed and pleaded: "Mr. Qiao, when you got the accounting certificate from me, you talked to me in person. You told me that your company lacks a certified accounting certificate, so many relevant documents cannot be processed. You told me that as long as you can give my certified accounting certificate to your company to use, and I don't have to do anything, you will rush this accounting certificate and give me a remuneration of 20,000 yuan a year. Out of trust in you, I still don't even know where your company is. How can you say that? ”

Qiao Jianchao said with a gloomy face: "Liu Shaoting, you are a certified public accountant. You don't know what kind of responsibilities a certified accountant of a company should bear, right? If the tax department has doubts about the company's accounts, it is your duty to explain, right? If you want to say that you haven't even handled the company's accounts, then you, a certified accountant, are too irresponsible, right? ”

After saying this, Liu Shaoting's face was red, and he waved his hands back and forth in a hurry, but he didn't know how to answer the question raised by Qiao Jianchao.

Liu Yan knew in his heart that although Qiao Jianchao was aggressive, to be honest, it was Liu Shaoting. The reason why Liu Shaoting is so embarrassed is that he really did not perform the job responsibilities that a certified accountant should have. What Qiao Jianchao said makes sense, as the company's registered accountant, he must bear all the responsibility for the falsification of accounts.

And Liu Shaoting has to bear this responsibility, in fact, it is obviously wronged. Moreover, once all the responsibility is put on him, the person who really violates the law will get away with it.

Even if Liu Shaoting is detained, in addition to the accounts that have been confiscated so far, other problems existing in Lingfeng Cement Co., Ltd. cannot be found out at all. Liu Shaoting didn't know anything about the accounts of Lingfeng Cement Co., Ltd., and letting Liu Shaoting stay here was tantamount to being stranded as a useless mute, while the real speculator was still at large.

Liu Yan guessed that before Qiao Jianchao arrived at the tax bureau this morning, all the internal accounts of Lingfeng Cement Co., Ltd. might have been transferred or even destroyed, and it was impossible to find the original vouchers from them like this morning.

Also, at this time, this morning's action, several other cement companies must have known the news, and these companies will definitely take action like Lingfeng Cement Co., Ltd. to transfer or even destroy all the accounts that are unfavorable to them.

At present, Liu Yan is passive, Lingfeng Cement Co., Ltd. and several other cement companies, in order to avoid the risk of tax evasion, have long been fully prepared, they have already arranged two scapegoats, once something happens, they will confess these two unsuspecting people, let them bear the corresponding responsibility.

Now, if you want to change from passive to active, the only way is to take Liu Shaoting out, and if Liu Shaoting is taken out, Lao Zhao wants to get out of the way.

Thinking of this, Liu Yan asked Liu Shaoting: "You are a certified accountant of Lingfeng Cement Co., Ltd., do you admit this?" ”

Liu Shaoting drooped his head and said: "I admit it, but what Qiao Jianchao talked to me about at that time was just to use my certified accounting certificate and the company's accounts, and I didn't participate in it, so I don't know if there is a problem with the company's accounts and what the problem is." ”

Liu Yan waved his hand at Liu Shaoting and said, "Let's not discuss this first, let me ask you, as a registered accountant of an enterprise, you must bear all kinds of responsibilities in the financial aspects of the enterprise, do you know?" ”

Liu Shaoting whispered: "I know this. ”

Liu Yan asked, "Since you know, why do you want them to use your certified accounting certificate?" ”

Liu Shaoting said: "This is to blame on my wife." Before I started working in the audit firm, I worked at Zhongzhou Bayi Machinery Factory. I graduated from the Provincial University of Technology, majored in mechanical design, and was assigned to work in Bayi Machinery Factory that year. In the eyes of girls, as long as they work in administrative institutions, even if they are just running errands, they have a better future than working in enterprises. At that time, my relatives and friends introduced me to many people, but when they heard that I was working in a corporate unit, they all shook their heads and refused. In order to be able to marry a good daughter-in-law, I had to work hard, and within three years I obtained three professional certificates, one is a certified public accountant certificate, one is a certified cost engineer certificate, and one is an auditor certificate, because of these certificates, I was arranged to work in an audit firm under the Zhongzhou Municipal Audit Bureau. My wife said that my current job, it is enough to have an auditor certificate, and to put the other two certificates at home is a serious waste of resources. ”

Liu Yan said: "Although what you said sounds very reasonable, it does not prove that you have not participated in the financial work of Lingfeng Cement Co., Ltd." Isn't that so? ”

Liu Shaoting sighed and said: "It can't be proved that I have not participated in the financial work of Lingfeng Cement Co., Ltd., but my current work unit is an audit firm, how much work is done every day, you can investigate, how can I have the time and energy to participate in the financial work of other enterprises?" In addition, Lingfeng Cement Co., Ltd. pays me a salary of 20,000 yuan every year, as a certified public accountant, if I personally participated in the financial work of Lingfeng Cement Co., Ltd., or did financial work part-time, then the salary they gave me, will it be such a price? Also, my registered cost engineer certificate, now Zhongzhou Dacheng Construction Company paid use, they give me a remuneration, is 30,000 yuan per year, you can go to Dacheng Construction Company to investigate, when have I participated in their company's cost work? ”

Liu Yan nodded, then looked at Qiao Jianchao again, and said, "What Liu Shaoting said still has some truth. Mr. Qiao, you are engaged in business management, you should know what is the monthly salary standard of a full-time certified public accountant, right? ”

Qiao Jianchao of course knows that in all kinds of certificate examinations across the country, CPAs are the most difficult, and finding an accountant with a CPA certificate is like looking for a white-headed sparrow in the accounting industry, even in a fifth-tier city like Jundu, a full-time CPA has a salary of at least 300,000 yuan per year, even if it is only part-time, the salary is at least 100,000 yuan.

Talk to Liu Yan about this, then he will be passive.

Qiao Jianchao gritted his teeth and said: "Let's talk about this, I give Liu Shaoting 20,000 yuan a year, he can not accept it, he can bargain with me, since he accepts it, then he must perform the work within the scope of his duties." This is called Zhou Yu beating Huang Gai, one is willing to fight, and the other is willing to suffer. He said that the remuneration of 20,000 yuan is just to provide our company with a certified accounting certificate, and you ask him to take out the contract to see, without a contract, it can only be regarded as full-time, and Lingfeng Cement Co., Ltd. has a financial mistake, he has to bear it. ”

Liu Shaoting stared dryly but had no way to refute it, although Qiao Jianchao was playing a scoundrel, what he said was reasonable, the certified public accountant registered in the company was him Liu Shaoting, so even if he didn't have a penny of salary, he had to bear the responsibility that a certified public accountant should bear.

Seeing that Liu Yan and Liu Shaoting had nothing to say, Qiao Jianchao was even more arrogant:

"Mayor Liu, I am here this time to express their demands on behalf of more than 70 employees of Lingfeng Cement Co., Ltd. The employees have been asking for you to release Lao Zhao as soon as possible. If there is a problem of tax evasion in the enterprise, the responsibility should be borne by the legal representative and the certified public accountant. Lao Zhao is just an ordinary employee of Lingfeng Cement Co., Ltd., you brought him here, it doesn't seem to be of any use, right? What's more, this is the law enforcement department, and ordinary ordinary people will be psychologically nervous when they are brought to the law enforcement department. Lao Zhao stayed here for several hours, and I saw that his spirit was about to collapse, and he began to make up nonsense. If he continues to stay here, he may say some ridiculous things! But no matter what he said, does it make sense legally? Because Lao Zhao was brought here, the employees of the company were very nervous, and they were afraid that they would be brought here, and the timid ones began to arrange to run away. If I continue to keep Lao Zhao here and don't give him back his freedom, in case something goes wrong with the company, I can't afford this responsibility! ”

Although Liu Yan knew that in terms of the current situation, Lao Zhao was the only link that could break through, but he had to let him go.