Penalty standard for tax evasion by self-employed individuals
(1) Whoever evades taxes in a relatively large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
(2) If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
(3) If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
(4) If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
(5) If, after the tax authorities have issued the recovery notice according to law, they have paid back the tax payable and paid the overdue fine, and are subject to administrative punishment, they shall not be investigated for criminal responsibility, except that they have been subjected to criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities for more than two times.
(6) If the staff of tax, customs, banks and other state organs collude with criminals and constitute criminals of this crime, they shall be given a heavier punishment.
(7) If the tax authorities have paid back the tax payable and the late payment fee after issuing the recovery notice according to law, and are subject to administrative punishment, criminal responsibility shall not be investigated, except that they have been subjected to criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities for more than two times.
First, the filing standard of tax evasion crime.
(1) Taxpayers practise fraud, conceal and fail to report, and evade paying taxes. The amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes. Failing to pay the tax payable, late payment fee or accept administrative punishment after the tax authorities have issued a notice of recovery according to law;
(2) The taxpayer has received criminal punishment for tax evasion within five years or has been given administrative punishment twice or more by the tax authorities, and the amount of tax evasion is more than 50,000 yuan, accounting for more than 10% of the total tax payable;
(3) The withholding agent fails to pay or underpays the tax withheld or collected by deception or concealment, and the amount is more than 50,000 yuan.
Second, how to report personal tax evasion
(a) to the local tax authorities to declare the center. Because the jurisdiction of national tax and local tax is inconsistent, it is first necessary 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.
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.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixty-fifth.
If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of more than 50% and less than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.