The first is to declare to the declaration center of the local tax authorities.
Because the jurisdiction of national tax and local tax is inconsistent, you should pay attention to find out which tax authority is under the jurisdiction of the taxes involved in the report. The reporting scope of the reporting center includes: tax evasion, tax evasion, tax fraud, false issuance, forgery, illegal provision, illegal acquisition of invoices, and other tax violations.
Two, the report can be made by letter, oral, telephone or other forms that the informant thinks convenient.
Third, both real-name reporting and anonymous reporting are acceptable, but there are rewards for real-name reporting.
Informants who do not want to provide their names, identities or publicly report their behavior should be respected and kept confidential. Informants are encouraged to provide their names, units, addresses and factual evidence of tax violations as much as possible.
The evidence required for tax declaration should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc. , and you can use a copy of the original.
Constitution of the crime of tax evasion
The so-called constitution of a crime refers to the sum of objective elements and subjective elements that conform to the basic characteristics of the concept of crime as stipulated in the criminal law. Specifically, it refers to the sum of four elements: criminal object, criminal objective aspect, criminal subject and criminal subjective aspect. It is of great significance to the understanding and application of criminal law, the basis for distinguishing crime from non-crime, the specific boundary between this crime and that crime, and the scale for measuring misdemeanor and felony. Article 20 1 of the Criminal Law of People's Republic of China (PRC) (hereinafter referred to as the Criminal Law) is an important crime of "endangering tax collection and management". How to correctly understand and apply it is of great significance for maintaining tax order and cracking down on tax evasion. Therefore, the author makes a brief analysis of the constitution of the crime of tax evasion to help everyone understand and apply the crime correctly.
First, the subject of tax evasion. The subject of a crime refers to a natural person or unit that has committed a criminal act and should bear criminal responsibility for its own actions according to law. The subject of the crime of tax evasion is a special subject, that is, taxpayers and withholding agents. According to Article 4 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management (hereinafter referred to as the Law on Tax Collection and Management), taxpayers refer to "units and individuals who are obligated to pay taxes according to laws and administrative regulations"; Withholding agents refer to "units and individuals who have the obligation to withhold and remit taxes according to laws and administrative regulations". Units and individuals that have no legal obligation to pay taxes or withhold and remit taxes cannot become the subject of tax evasion. For those who operate without a license, the Ministry of Public Security has given a clear answer after consulting the Supreme People's Court: they can become the subject of tax evasion (see the reply of the Ministry of Public Security on whether the actors who operate without a license can become the subject of tax evasion). That is to say, if an actor who operates without a license refuses to declare or makes false tax returns after being notified by the tax authorities, and his behavior violates the provisions of Article 201 of the Criminal Law, he can also become the subject of the crime of tax evasion. Non-taxpayers and non-withholding agents cannot be the subject of tax evasion, but they can be the * * * offenders of tax evasion. In addition, according to the relevant judicial interpretation, tax officials collude with taxpayers to evade taxes, and tax officials can also constitute the crime of tax evasion. At the same time, it should be noted that the natural person who is the subject of the crime of tax evasion must be a natural person who has reached the age of criminal responsibility, has the ability to be responsible and has committed the crime of tax evasion. Because in practical work, there are cases of underage taxpayers evading taxes, and its nature and circumstances fully meet the other three elements of the crime of tax evasion, but because they are under the age of criminal responsibility, they cannot be convicted and sentenced. This is something we should pay special attention to.
Second, the subjective aspect of the crime of tax evasion. The subjective aspect of crime refers to the psychological attitude of the criminal subject to the harmful behavior stipulated in the criminal law and its harmful consequences. The subjective aspect of the crime of tax evasion must be direct and intentional, with the purpose of evading tax obligations and making illegal profits. The so-called direct intention refers to the behavior of the actor who knows that his behavior violates tax laws and regulations and evades tax obligations. The result will affect the national tax revenue, and he hopes or pursues this result. If there is no such subjective purpose of direct intentional and illegal profit, such as negligence, it does not constitute the crime of tax evasion. To determine whether the actor has the intention of tax evasion, we should comprehensively analyze and judge the subjective conditions, professional level and specific conditions of the actor.