“代为付款”结算方式潜在的刑事风险与防控研究——以影视文化行业为例

Potential Criminal Risks of "Payment on behalf" Settlement:Taking the Film and Television Industry as an Example

实践中很多企业出于资金管控或者支付便利的目的,经常通过合同约定由自己的关联公司向合同相对方"代为付款"。这种付款方式在影视行业十分常见。但是这种付款方式容易造成财税账目混乱,从而涉及偷税漏税的刑事风险。在大额的境外代付中存在着涉嫌非法经营的刑事风险。甚至在一些金额来源不明的代为付款中还可能涉嫌洗钱犯罪。系统识别刑事风险点,构建律师提前介入的刑事合规模式,是当前加强刑事风险防控,完善刑事合规业务的着眼点。

In practice,many enterprises often use their affiliated companies to"payment on behalf"through the contract agreement,for the purpose of capital control or payment convenience.This method of payment is very common in the film and television industry.However,this payment method is liable to cause accounting confusion in terms of finance and taxation,thus involving the criminal risk.There is a criminal risk of suspected illegal operation in a large amount of payment on behalf of overseas companies.It may even be suspected of money laundering offences in some payments made on behalf of unknown sources of money.Systematically identifying the criminal risk points and constructing the criminal compliance mode in which lawyers intervene in advance are the focus of strengthening the prevention and control of criminal risk and improving the criminal compliance business.