1. The company can report tax evasion as follows:
1, which should be reported to the reporting center of the local tax authorities;
2, the report can be made by letter, oral, telephone or other forms that the informant thinks convenient;
3. Both real-name reporting and anonymous reporting are acceptable.
Second, the provisions of the crime of tax evasion:
1. Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
2. Withholding agents who fail to pay or underpay the taxes withheld or collected by the means listed in the preceding paragraph, if the amount is relatively large, shall be punished in accordance with the provisions of the preceding paragraph.
3, the implementation of the first two acts for many times, untreated, according to the cumulative amount of processing.
4. Whoever commits any of the acts listed in the first paragraph, pays back the tax payable and overdue fine after the tax authorities have issued a notice of recovery according to law, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
Three, tax evasion report can provide evidence:
1, the identity information of the subject of tax evasion, such as the name and address of the company;
2 accounts or contracts that can prove the amount of tax evasion;
3. Relevant witness testimony or recorded materials, etc.
Fourthly, the new expression of "tax evasion" in the new criminal law:
1, abandoned the concept of tax evasion. Generally speaking, "stealing" means taking property belonging to others as your own, while on the tax issue, the tax payable originally belongs to the taxpayer's legal property. The reason for tax evasion is that taxpayers have not fulfilled their tax obligations according to law. Therefore, tax evasion is different from theft in the usual concept. The new criminal law adopts the expression of "evading tax payment", from which we can see that legislators' understanding of the concept of "tax evasion" has changed
Taxation is essentially the state's free possession of taxpayers' property by means of coercion; From the perspective of tax contract theory, tax is the consideration provided by taxpayers in exchange for government services. In this sense, tax evasion is a taxpayer's violation of payment obligations. The formulation of changing charges is more in line with general jurisprudence and common sense, more humane, and reflects the progress of our legislation.
2. The crime of tax evasion is established. Changing the charge from "tax evasion" to "tax evasion", changing "tax evasion" to "tax evasion", and defining the behavior of "tax evasion" as "taxpayers make false tax returns or fail to declare by means of deception or concealment", this general description is obviously broader and more pocket-like than the old provisions, which will be more conducive to the identification of criminal acts. In particular, "after the tax authorities have issued a notice of recovery according to law, they have paid back the tax payable and paid the late payment fee, and they are subject to administrative punishment, so they will not be investigated for criminal responsibility; However, unless you have been criminally punished for tax evasion within five years or have been given administrative punishment by the tax authorities more than twice. " The change of this provision shows that legislators tend to think more about economic crimes from the perspective of the harmful consequences of their actions, and can be lenient with acts that actively recover state losses according to law. It better embodies the criminal policy of combining leniency with severity, and also conforms to the "social harmony" advocated at present.
3. Generally speaking, the means of tax evasion. That is, "taxpayers make false tax returns or do not declare by means of deception or concealment" to adapt to various complicated situations that may arise in practice and avoid paying taxes.
4. There is no provision for the specific amount standard that constitutes "a large amount and a huge amount of tax evasion". It is no longer "the amount of tax evasion is more than 654.38+million yuan, less than 654.38+million yuan and more than 654.38+million yuan", but the specific amount standard of conviction and sentencing is revised, which respects the types, scale and circumstances of taxpayers and embodies the principle of combining leniency with severity. This not only strengthens the legal protection of taxpayers' legitimate rights, but also highlights the crackdown on tax-related crimes, which is of great significance to rectifying and standardizing the economic order, and will surely vigorously promote the process of tax administration according to law, deepen the harmony between tax collection and payment, and promote taxpayers' conscious compliance.
5. First-time offenders of tax evasion have been added, and special provisions have been made not to pursue criminal responsibility. This is the most important amendment to the crime of tax evasion Tax evasion has reached the prescribed amount and proportion, which constitutes a first offence, and meets the following three conditions at the same time, criminal responsibility may not be investigated: first, the tax authorities have issued a notice of recovery according to law to pay back the tax payable; The second is to pay late fees; Third, it is subject to administrative punishment by tax authorities. "Having received administrative punishment" means not only that the tax evader has received the decision of administrative punishment (mainly administrative fine) from the tax authorities, but also whether he has paid the fine actively, which is an important criterion to judge whether the tax evader repents.
6. The cases where the amount and proportion of tax evasion crimes are not exempted from criminal responsibility are listed. That is, "except those who have been punished for tax evasion or have been punished twice by the tax authorities within five years", which embodies the legislative concept of dealing with those who refuse to reform after repeated education. A person who has been given more than two administrative punishments by the tax authorities for tax evasion must meet the amount and proportion standards stipulated in the first paragraph before he can be investigated for criminal responsibility.
7. The enumerated provisions on criminal acts were changed to general provisions. The new criminal law does not subdivide the natural persons and units with tax obligations, but all of them are included in the list of criminal subjects, which expands the criminal subjects of tax evasion to some extent. Therefore, it cannot be simply considered as relaxing the definition of "tax evasion". At the same time, the relevant criminal acts are changed from enumerated provisions to general provisions, which are broader than the current provisions and have the nature of "pockets", further avoiding legal blind spots and reducing the possibility of enterprises taking advantage of loopholes.
8. Clarify the retroactivity of the revised crime of tax evasion. According to the provisions of article 12 of the general principles of criminal law, the principle of non-retroactivity and lenient treatment shall be applied to the acts that occurred before. That is, tax evasion should be investigated before the promulgation of the new criminal law, but two points should be paid attention to when deciding whether to pursue criminal responsibility: first, whether the actor meets the three conditions of not pursuing criminal responsibility stipulated in the new criminal law, and if he meets the conditions, he can not pursue criminal responsibility, otherwise he will be investigated; The second is to see whether the amount of tax evasion by the actor reaches the standard and prescribed proportion of "large amount". Specifically, all tax-related cases that have not been transferred or investigated in the future do not need to be transferred to public security organs as long as they meet the relevant requirements of the new criminal law; Cases that tax authorities should transfer to public security organs according to law shall be transferred after the end of all administrative relief periods. In addition, in the tax-related clauses, "except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities more than twice", the term "within five years" refers to the forward calculation from February 28, 2009.
Legal basis:
Criminal law of the people's Republic of China
Article 201 A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.