Whether the company's tax evasion will still involve accounting: the law does matter, because the accountant is responsible for the company's tax affairs, and the person who bears the main responsibility is the company manager-chief financial officer-department manager-accountant in turn. Punishment for tax evasion in violation of the basic provisions of tax administration
(a) can be fined 2000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 1000 yuan shall be imposed.
(two) a fine of more than 2000 yuan 1000 yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 50,000 yuan shall be imposed.
Tax evasion means that taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, overstate expenditures or omit or understate income in account books, or make false tax returns and fail to pay or underpay taxes. For taxpayers who evade taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
Withholding agents who take the above measures will also be punished in the same way.
The amount of tax evasion is less than 65438+100000 yuan, and more than1-65438+100000 yuan.
The tax evasion rate is below 10% and above 10-30%.
Punishment and collection management law punishment:
(1) Pay taxes
② Late payment fee
③ 50%-5 times of the amount of tax evasion.
Criminal punishment:
① fine: 1-5 times
② Sentence: imprisonment of not more than 3 years, Ministry of Criminal Law.
① fine: 1-5 times ② prison term: 3-7 years.
What are the constitutive elements of the crime of tax evasion?
Object element
The object of the crime of tax evasion means that tax evasion violates the order of tax collection and management in China.
Objective elements
The objective aspects of this crime are as follows: taxpayers use deception or concealment to make false tax returns or fail to declare, and the amount of tax evasion is large, accounting for more than 10% of the tax payable; The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is relatively large.
Theme element
The subject of this crime includes taxpayers and withholding agents. It can be a natural person or a unit.
subjective factor
The subjective elements of this crime are intention and negligence. The act of making false tax returns is carried out in a deliberate psychological state. Do not apply for tax payment
Reporting is generally intentional, and sometimes there is the possibility of negligence. If you fail to file a tax return due to negligence, it is tax evasion, and you can make restitution according to law, and your behavior does not constitute a crime. Therefore, the subjective elements of the crime of tax evasion are generally intentional.
To sum up, it is Bian Xiao's relevant answer about the punishment standard of enterprise tax evasion, hoping to help you.
Legal basis: Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.