Tax evasion is a criminal offense and constitutes tax evasion. According to the law, if the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, and the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, in addition to the tax evasion and late payment fines being recovered by the tax authorities, a three-year fine may be imposed The following persons shall be sentenced to fixed-term imprisonment or criminal detention and shall also be fined not less than one time but not more than five times the amount of tax evaded.
How to report tax evasion
1. Report to the declaration center of the local tax authority. Since the jurisdiction of national tax and local tax is inconsistent, it is necessary to clarify which tax authority has jurisdiction over the taxes involved in the report. The reporting center's reporting scope is: tax evasion, tax evasion, tax fraud and false invoicing, forgery, illegal provision, illegal acquisition of invoices, and other tax violations.
2. Reporting can be made by letter, verbally, over the phone or in other forms that the reporter deems convenient.
3. Both real-name reporting and anonymous reporting are allowed, but there are rewards for real-name reporting. Whistleblowers who are unwilling to provide their name, identity or public reporting behavior shall be respected and kept confidential. The whistleblower is encouraged to provide the whistleblower's name, unit, address and factual evidence of tax violations as much as possible.
I hope the above questions can help you. If you have other legal questions, please consult a professional attorney.
Legal basis: Article 201 of the "Criminal Law" stipulates that:
Taxpayers make false tax returns or use deception or concealment methods to avoid paying taxes. If the tax amount exceeds 10%, he 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 not less than three years and seven years. The following shall be punishable by fixed-term imprisonment and a fine. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpay the withheld and remitted, collected and remitted taxes, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. If the acts in the first two paragraphs are committed multiple times without being dealt with, the cumulative amount will be calculated. Anyone who commits the act in Paragraph 1 and the tax authority issues a demand notice in accordance with the law, pays the tax due and late payment fines, and is subject to administrative penalties will no longer be held criminally responsible;
However, if you have been criminally punished for tax evasion within five years or Exceptions are made for those who have been given administrative penalties by the tax authorities more than twice.