1, tax owed
Tax arrears refer to the illegal acts of taxpayers who fail to pay or underpay taxes beyond the tax payment period stipulated by the tax authorities. If the amount of tax owed is less than 1000 yuan, which does not constitute a crime, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of more than 50% and less than 5 times the unpaid tax.
2. Tax evasion
Tax evasion refers to the illegal behavior of taxpayers who violate the provisions of the tax law and fail to pay or underpay taxes. If the amount of tax evasion is less than 1 10,000 yuan, which does not constitute a crime, the tax authorities shall recover the tax evasion and late fees, and impose a fine of not less than 5 times the tax evasion 1.
Step 3 refuse to pay taxes
Refusal to pay taxes refers to the illegal act of refusing to pay taxes by violence or threat. If the circumstances of refusal to pay taxes are minor, overdue taxes, late fees and fines shall be imposed; If the circumstances are serious, they shall be sentenced to criminal detention or fixed-term imprisonment.
4. Avoid recovering tax arrears
Evading the recovery of tax arrears means that taxpayers cannot recover tax arrears by means of transferring or hiding property. If the amount of tax evaded and recovered is less than 6,543,800 yuan, which does not constitute a crime, the tax authorities shall recover the unpaid tax and the late payment fee, and impose a fine of more than 50% and less than 5 times the unpaid tax.
5. Tax fraud
Tax fraud refers to the behavior of taxpayers to obtain national tax preferences by deception. If the circumstances of tax fraud are minor, the tax authorities shall recover the tax refund defrauded by them and impose a fine of more than/kloc-0 and less than 5 times the amount of tax fraud; If the circumstances are serious, the public security organ may investigate its criminal responsibility.
6. Illegally printing invoices and other tax-related tickets
Illegal printing of invoices and other tax-related tickets refers to the act of printing tax-related tickets without approval. If the illegal printing of invoices and other tax-related tickets is minor, the tax authorities shall confiscate the illegally printed invoices and other tax-related tickets and impose a fine of 6.5438+0 million yuan to 50,000 yuan; If the circumstances are serious, the public security organ may investigate its criminal responsibility.
Legally operate and avoid tax-related risks
1. Comply with tax laws and operate legally.
Illegal acts such as tax arrears, tax evasion, tax refusal, evasion and recovery of tax arrears, tax fraud, illegal printing of invoices and other tax-related tickets all face legal responsibility. These behaviors not only harm the national interests, but also bring great risks and losses to the enterprises themselves. Enterprises should strictly abide by tax laws and regulations, operate legally, and do not violate the legal red line.
2. Consulting tax and strengthening internal control.
When dealing with tax-related issues, enterprises should consult professional tax consultants or lawyers in time to understand relevant laws, regulations and policies, and operate and deal with them in strict accordance with the requirements. At the same time, enterprises should also establish and improve the internal control system, strengthen financial management and supervision, and guard against various forms of tax-related risks.
3. Actively cooperate and strengthen management.
For tax-related problems that have emerged, enterprises should actively cooperate with the inspection and investigation of tax authorities, truthfully provide relevant materials and information, and take measures such as rectification and tax payment as required. At the same time, enterprises should also strengthen internal management and improve various systems to prevent similar problems from happening again.