Article 3 of the Company Law stipulates: "A company is an enterprise legal person, has independent legal person property and enjoys legal person property rights. The company is responsible for its debts with all its property. "
Article 4 of the Company Law: "The shareholders of a company shall enjoy the rights to return on assets, participate in major decisions and choose managers according to law." Anyone who abuses shareholders' rights and takes the company's assets as his own, the company or other shareholders have the right to ask him to bear the liability for compensation.
The crime of expanding information tax evasion is a common name, and it should be said that this crime is not stipulated in the current criminal law of our country. Article 20 1 of China's criminal law stipulates the crime of tax evasion, and article 203 stipulates the crime of evading and recovering tax arrears.
Article 201 of the Criminal Law stipulates: "A taxpayer forges, alters, conceals, destroys account books and accounting vouchers, overstates expenses or omits or omits income in account books, refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, accounting for more than 10% but less than 30% of the tax payable, and evades taxes of more than 10,000 yuan but less than 100,000 yuan;
Or if the tax authorities give a second administrative punishment on the grounds of tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times for tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.
Baidu encyclopedia-tax evasion crime