Yinchuan meishuyi lawyer
In the field of civil and commercial affairs, he is good at law and taxation, financial leasing contracts and insurance.
Article 63 of the Tax Administration Law: A taxpayer who forges, alters, conceals, destroys account books and vouchers without authorization, or overstretches expenditure or underreports income in account books, or refuses to declare or fill in a false tax return after being notified by the tax authorities, and fails to pay or underpays the tax payable is guilty of tax evasion. 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.
According to the provisions of this law, the destruction of taxpayers' account books without authorization must be based on sufficient evidence, clear facts and accurate data.
1. Destroy the original before inspection by the tax authorities.
1. Extract the evidence that taxpayers conceal and refuse to provide.
First of all, it is necessary to extract evidence that taxpayers do have tax-related information such as account books and vouchers.
You can obtain tax declaration materials, invoice purchase materials, approval materials, filing materials, tax inspection materials, etc. From relevant departments. Obtain taxpayer's production and operation information and industry access approval materials from other industry supervision departments. , and obtain the information submitted by taxpayers when they apply for loans from banks.
Secondly, extract the evidence that taxpayers have books and vouchers but conceal and refuse to provide.
It is necessary to serve taxpayers with documents for extracting information, such as special receipts for extracting evidence, notices for obtaining account books and information, and notices on tax matters. At the same time, it is necessary to use the evidence provided by informants to obtain information from relevant departments to prove that taxpayers are suspected of hiding or destroying tax-related information such as account books.
After obtaining the above evidence, the taxpayer may be given administrative punishment according to law.
According to the provisions of Article 96 of the Detailed Rules for the Implementation of the Tax Administration Law, taxpayers and withholding agents shall be punished in accordance with the provisions of Article 70 of the Tax Administration Law in any of the following circumstances:
(a) providing false information, not truthfully reflecting the situation, or refusing to provide relevant information;
(2) Refusing or obstructing the tax authorities from recording, videotaping, photographing or copying the information and materials related to the case;
(3) During the inspection, taxpayers or withholding agents transfer, conceal or destroy relevant materials.
(four) there are other circumstances that do not accept tax inspection according to law.
Article 70 of the Tax Administration Law, if a taxpayer or withholding agent evades, refuses or obstructs the inspection by the tax authorities in other ways, the tax authorities shall order him to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
Two, in the process of tax inspection, inspectors failed to copy the original evidence, and taxpayers have destroyed the original evidence, and it is necessary to collect evidence for destruction.
If the taxpayer refuses the inspectors to copy the evidence for various reasons, the inspectors can first make a special receipt for extracting the evidence and directly retrieve the original evidence. If you still refuse, you can take it away.