Tax evasion is caused by taxpayers' unfamiliarity with the tax law and financial system, or carelessness in their work. Such as misuse of tax rate, omission of taxable items, underestimation of taxable quantity, miscalculation of sales and operating profit, etc.
There are three main differences in tax evasion:
1, subjectively different. Tax evasion is intentional, and tax evasion is negligence. Tax evaders know that their actions will cause national tax losses and actively hope or pursue this harmful result. Tax evaders should have foreseen the harmful consequences of their actions, but they didn't, or they have foreseen them but credulity can be avoided; Subjectively, tax evaders have the purpose of seeking illegal interests, but subjectively, tax evaders have no such purpose.
2. Different in objective aspects. Tax evasion refers to cheating or concealing by forging, altering, concealing or destroying account books and accounting vouchers without authorization. There is no intentional act or omission in tax evasion. Tax evasion and its transformation. Tax evasion can be transformed into tax evasion under certain conditions.
3. The legal consequences are different. Tax evasion achieves legal results, which constitutes a crime and should bear criminal responsibility. Tax evasion is illegal, and the actor only needs to pay back the tax and pay the late payment fee.
The second paragraph of Article 52 of the Tax Administration Law also stipulates: "If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and overdue fine within three years; If there are special circumstances, the recovery period can be extended to five years. " Among them, "mistakes" include all kinds of unintentional non-payment or underpayment of taxes, which is essentially tax evasion.