1. What measures will taxpayers take to evade tax obligations?
If the tax authorities have reason to believe that taxpayers engaged in production or business are evading tax obligations, they may order them to pay the tax payable within a time limit before the prescribed tax deadline; if they find that the taxpayer has obviously transferred or concealed it within the time limit, If there are no signs of taxable commodities, goods and other property or taxable income, the tax authorities may order the taxpayer to provide a tax guarantee. If a taxpayer is unable to provide a tax guarantee, with the approval of the director of the tax bureau (branch) at or above the county level, the tax authority may take the following tax preservation measures:
(1) Notify the taxpayer's bank or other financial institution in writing to freeze the tax The taxpayer's deposit equivalent to the amount of tax payable;
(2) Seizure or seal the taxpayer's commodities, goods or other property with a value equal to the tax payable.
If a taxpayer pays taxes within the time limit specified in the preceding paragraph, the tax authorities must immediately lift the tax preservation measures; if payment is overdue, the tax authorities may, with the approval of the director of the tax bureau (branch) at or above the county level, Notify the taxpayer's bank or other financial institution in writing to withhold taxes from its frozen deposits, or auction or sell the sealed or seized goods, items or other properties in accordance with the law, and use the proceeds from the auction or sale to offset the taxes.
The houses and items necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.
2. Under what circumstances is the crime of tax evasion established?
If a taxpayer makes a false tax return or fails to file a tax return by deception or concealment, and evades paying a relatively large amount of tax, accounting for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less 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, the person 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 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 first two acts are committed multiple times without being dealt with, the cumulative amount will be calculated.
After the tax authorities issue a demand notice in accordance with the law, those who pay back the tax due, pay late payment fees, and are subject to administrative penalties will not be held criminally responsible; but if they have been criminally punished for tax evasion within five years or have been punished by the tax authorities twice or more within five years Except for administrative penalties.
1. Those who instigate or help taxpayers or withholding agents to evade taxes shall be punished as tax evasion. Tax bureau staff collude with taxpayers and withholding agents to * * * commit the crime of tax evasion; if the behavior also violates the crime of bending the law for personal gain, not taxing or undertaxing, it is an imaginary collusion crime and is punished as a felony.
2. Understanding of the reasons for paragraph 3 of this article:
(1) Any tax evasion case must be handled by the tax authorities. If the tax authorities refuse to handle the matter or handle it poorly, the judicial authorities will not directly pursue the criminal liability of the perpetrator.
(2) As long as the perpetrator pays the tax payable and late payment fees, no matter whether the tax authorities impose administrative penalties on the perpetrator, he or she can no longer be held criminally responsible.
(3) Only if the perpetrator does not accept punishment within the time limit specified by the tax authority, the judicial authority can pursue the criminal liability of the perpetrator.
(4) The second time refers to the second time an administrative penalty is imposed after tax evasion, thereby denying the establishment of the reason for the penalty.
(5) The provisions on the reasons for withholding penalties do not apply to taxpayers who use defrauding exports or other deceptive means after paying taxes, nor to the acts of tax evasion by withholding agents.
As an enterprise, you should pay taxes on time according to sales revenue and the national legal proportion. If the tax authorities discover tax evasion, the tax authorities will make an administrative penalty decision and order them to pay the unpaid taxes and late fees within a specified period. If the circumstances are serious enough to constitute a crime, you will be sentenced to jail.
I hope the above content can help you.
If you have any other questions, please consult a professional attorney.
Legal basis: "Tax Collection Administration Law of the People's Republic of China"
Article 38 If the tax authorities have reason to believe that a taxpayer engaged in production or business has evaded tax obligations, They may be ordered to pay the tax payable within a time limit before the prescribed tax payment deadline; if it is discovered that the taxpayer has obviously transferred or concealed its taxable commodities, goods and other properties or taxable income within the time limit, the tax authorities may order the taxpayer to provide tax payment documents. guarantee. If a taxpayer is unable to provide a tax guarantee, with the approval of the director of the tax bureau (branch) at or above the county level, the tax authority may take the following tax preservation measures:
(1) Notify the taxpayer's bank or other financial institution in writing to freeze the tax The taxpayer's deposit equivalent to the amount of tax payable;
(2) Seizure or seal the taxpayer's commodities, goods or other property with a value equal to the tax payable.