1. How to punish a natural person for tax evasion of 5 million yuan?
In the criminal law, the penalty for tax evasion of 5 million yuan for natural persons is usually three to seven years' imprisonment, and the amount of tax evasion should be divided by the corresponding fine.
Article 201 of the Criminal Law stipulates that taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; 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.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
Punishment of crimes committed by units: Article 211 stipulates that if a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with these provisions.
2. What are the reasonable tax avoidance methods for enterprise income tax?
1. The certificates of school-run enterprises and welfare enterprises have not been inspected annually, and they apply for enterprise income tax reduction and exemption.
2. Personal income tax entry management fee that should be borne by individuals-others.
3. The competent department allocates expenses to the lower level, and the lower level only has accounting payment vouchers, but no original vouchers.
4. The postage and telephone charges collected by the post and telecommunications industry are not invoiced according to the regulations, and they are handed over to customers for collection and acceptance with white stamps and bills.
5. Reimbursement of invoices and tax stamps that do not belong to your own unit.
6. Accounting vouchers are reimbursed, and the amount of original vouchers is small.
7. The purchased fixed assets are included in the expenses, or the decomposed fixed assets are invoiced in the expenses.
8. Interest on loans for projects under construction is included in management expenses or financial expenses.
9. Property losses are directly deducted before tax without the approval of the tax authorities.
10. After the local tax is approved, the loss of current assets is directly included in non-operating expenses, and the part involving value-added tax is not transferred out.
1 1. subsidy income is not included in taxable income, but directly included in capital reserve or surplus reserve.
12. After the business expenses and advertising expenses are overspent, they are included in other subjects, such as handling fees, travel expenses, conference expenses, harmful subsidies, etc.
13. Without the approval of the tax authorities, the three new expenses (technical development expenses of new products, new technologies and new processes) are charged before tax.
14. The income increased by tax inspection is a timing difference, and only paying taxes does not adjust the accounts, resulting in hidden withdrawal.
Tax evasion has certainly not been completely eradicated so far. Moreover, the average person's lifetime income may not be 6.5438+0 million, but the tax evasion of these high-income groups alone is as high as 5 million yuan. It is conceivable that this state will have a bad social impact. However, the punishment of tax evasion of 5 million yuan is not necessarily a criminal punishment, and the tax evasion punishment system has been adjusted.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Criminal Law.
Article 201 A taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, 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; 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.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.