1. Forge or alter enterprise accounting books and vouchers, declare false figures by forging or altering enterprise accounting books and vouchers, and evade taxes;
2. Set up off-balance-sheet accounts. Some enterprises set up two accounts. Really?
3. Multi-line account opening conceals income. Some enterprises open accounts in several banks and use them, but only provide the information of one account to the tax authorities;
4. False invoicing;
5. Destroy or conceal account books;
6. False tax declaration, in which the enterprise makes false declaration on data such as income and expenditure, production status and production scale.
People's Republic of China (PRC) tax collection management law
Article 63
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more 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 collected 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 underpaid. If the case constitutes a crime, criminal responsibility shall be investigated according to law.