Tax evasion refers to taxpayers forging, altering, concealing, or destroying account books and vouchers without authorization, over-reporting expenditures or under-reporting or under-reporting income in account books, or making false tax returns and failing to pay taxes. or the act of underpaying taxes. For taxpayers who evade taxes, the tax authorities shall recover their unpaid or underpaid taxes and late payment fines, and impose a fine of not less than 50% but not more than five times of the unpaid or underpaid taxes; if a crime is constituted, they shall be punished in accordance with the law. Pursuing criminal liability.
Withholding agents who take the above measures will also be subject to the same penalties.
When deciding whether to pursue criminal liability, there are two points that need to be noted:
One is to see whether the perpetrator meets the three conditions for not pursuing criminal liability stipulated in the new criminal law. If the conditions are met, criminal liability may not be pursued; otherwise, criminal liability shall be pursued.
The second is to see whether the amount of tax evasion by the perpetrator reaches the "large amount" standard and prescribed ratio.
Pay attention to distinguishing between tax evasion and tax evasion.
Failure to pay taxes in accordance with the provisions of tax laws or to pay taxes in full is a general tax violation. The tax authorities should order them to make up for the missed taxes and impose late payment fines; evading taxes is a deliberate act. Behavior, the purpose of the perpetrator is clear. In nature, tax evasion is much more serious than tax evasion. If the circumstances of tax evasion are serious and the conditions for the crime of tax evasion are met, criminal liability shall be investigated by the judicial authorities in accordance with the law.
Although tax evasion is a very serious act, if you do not evade taxes yourself, but help others to evade taxes, the relevant penalties will not be very serious, but the premise is that you need to assist the public security organs. Related cases. And assist the public security organs in arresting relevant criminal suspects.
What is the criminal liability for tax evasion?
(1) A fine of not more than 2,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 1,000 yuan may be imposed.
(2) A fine of not less than 2,000 yuan but not more than 1,000 yuan; if the circumstances are serious, a fine of not less than 6,543,800 yuan but not more than 50,000 yuan shall be imposed.
I hope the above content can help you. If in doubt, please consult a professional attorney.
Legal basis:
Article 25 of the "Criminal Law"
* * *The concept of the same crime* * *The same crime refers to two or more people committing intentional crimes.
If two or more persons commit a negligent crime, they shall not be punished as a negligent crime; those who should bear criminal responsibility shall be punished according to the crime they committed.
Article 27
An accessory who plays a secondary or auxiliary role in the same crime is an accessory.
The accomplice shall be given a lighter, reduced or exempted punishment.
Article 201
In the crime of tax evasion, a taxpayer makes a false tax return or uses deception or concealment means to fail to file a tax return, and evades paying a large amount of tax, accounting for a large amount of the tax payable. If the 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 fixed-term imprisonment of not less than three years and not more than seven years, and shall also be fined.