1. The company can report tax evasion as follows:
(1) Report 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.
2. Legal basis: Article 20 1 of the Criminal Law of People's Republic of China (PRC).
In the crime of tax evasion, 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 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.
2. What evidence can tax evasion report provide?
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.