2. If the company has no real goods transaction in the goods transaction, or there are problems such as inconsistent payment knowing that the seller has problems, it means that the company has used false vouchers to deduct the input tax, resulting in the consequences of not paying or underpaying the tax, and the company's behavior has constituted 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 Criminal Law Amendment (VII) adopted at the Seventh Session of the 11th the National People's Congress Standing Committee (NPCSC), it is stipulated that "a taxpayer who makes false tax returns or fails to declare 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. "
3. To sum up, we must first determine the real situation of the company in this business transaction, so as to determine whether the legal representative of the company bears legal responsibility.
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