According to the provisions of the first paragraph of Article 63 of the People's Republic of China (PRC) Tax Collection and Management Law, the tax inspection organ forges, alters, conceals, destroys account books and vouchers without authorization, or overstates expenditures and understates income in account books.
Or refuses to declare or makes false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, which is tax evasion. If a taxpayer evades taxes, the tax authorities shall investigate the responsibility for non-payment or underpayment.
Late payment fee:
According to the relevant regulations and laws, the late payment fee for taxpayers' self-inspection tax payment is calculated from the date of tax arrears, and a late payment fee of five ten thousandths of tax is added every day.
In the detailed rules for the implementation of the Tax Administration Law, the calculation time of the enterprise's late payment fee is stipulated in more detail: the enterprise determines the tax payment period according to the relevant regulations, from the day after the expiration to the date when the taxpayer actually pays the tax.