How much does it cost to cheat on taxes and be sentenced to more than 10,000 yuan? Article 201 of the Criminal Law stipulates that "taxpayers forge, alter, conceal, or destroy account books and accounting vouchers without authorization, over-list expenditures or omit or under-list income in account books, and refuse to declare when notified by the tax authorities." Declaring or making false tax returns, failing to pay or underpaying the tax payable, the amount of tax evasion accounting for more than 10% and less than 30% of the tax payable, and the amount of tax evasion being more than 10,000 yuan and less than 100,000 yuan. Anyone who 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, or who evades tax after being given a second administrative penalty by the tax authorities for tax evasion, shall be sentenced to a fixed term of not more than three years. Imprisonment or criminal detention, and a fine of not less than one time but not more than five times the amount of tax evasion. If the amount accounts for more than 10% of the tax payable and the amount exceeds 10,000 yuan, the punishment shall be based on the provisions of the preceding paragraph. If the acts in the preceding two paragraphs are committed multiple times and are not dealt with, the calculation shall be based on the cumulative amount." Article 203 of the Criminal Law stipulates that taxpayers who default on the tax due and resort to means of transferring or concealing property so that the tax authorities are unable to recover the tax arrears, and the amount exceeds 10,000 yuan but less than 100,000 yuan, shall be sentenced to a fixed term of not more than three years. Imprisonment or criminal detention, and shall also or solely be fined not less than one time but not more than five times the amount of taxes owed; if the amount exceeds 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also or solely be fined not less than one time but not more than five times the amount of taxes owed. times the fine. Calculation method for the amount of tax evasion The amount of tax evasion refers to the total amount of non-payment or underpayment of various taxes within a determined tax period. The amount of tax evasion as a percentage of the amount of tax payable refers to the ratio of the total amount of tax evasion of each tax type in a tax year to the amount of tax payable in that tax year. For other taxpayers whose tax deadlines are not determined by tax year, the proportion of the amount of tax evasion to the amount of tax payable shall be determined based on the proportion of the total amount of tax evasion in each tax category in the year before the perpetrator's last tax evasion occurred to the total amount of tax payable in that year. If the tax liability lasts for less than one tax year, the proportion of the tax evasion amount to the total tax payable shall be determined based on the proportion of the total tax evasion of each tax type to the total tax payable during the period when the tax liability actually occurs. If tax evasion occurs across several tax years, as long as the amount and proportion of tax evasion in one of the tax years reaches the standards stipulated in Paragraph 1 of Criminal Law Article 201, the crime of tax evasion shall be constituted. The amount of tax evasion in each tax year is calculated cumulatively, and the tax evasion ratio is determined based on the highest ratio. According to Article 201 of the Criminal Law, anyone who is given two administrative penalties by the tax authorities for tax evasion and then evades taxes shall constitute the crime of tax evasion. Among them, can three tax evasions be counted indefinitely? How high must be the penalty for tax evasion for the third time? According to the "Interpretation", anyone who has received two administrative penalties for tax evasion within two years, and the amount of tax evasion exceeds 10,000 yuan, will be convicted and punished for tax evasion. According to Article 201 of the Criminal Law, if tax evasion has not been dealt with for multiple times, the cumulative amount will be calculated. In this regard, the "Interpretation" further clarifies: taxpayers and withholding agents have evaded taxes multiple times within five years, but the amount of each tax evasion did not reach the crime amount standard stipulated in Criminal Law Article 201, and they have not received administrative penalties , calculated based on the cumulative amount. If the sentencing for tax evasion is improperly handled, you can protect your rights through legal channels. For details, you can consult a relevant lawyer. Legal objectives:
"Interpretations of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Laws in Handling Criminal Cases of Fraud" Article 1: Fraud of public or private property worth more than 3,000 yuan and up to 10,000 yuan or 30,000 yuan If the amount exceeds 100,000 yuan or 500,000 yuan, it shall be deemed as a crime of fraud as stipulated in Article 266 of the Criminal Law respectively. "The amount is relatively large", "the amount is huge", "the amount is particularly huge".