1, go ahead. Inquiry means that law enforcement agencies or lawyers ask the parties, witnesses or expert witnesses to state their understanding of the case. Inquiry is a measure and method of obtaining evidence that is often used in any case;
2. Interrogation. Interrogation refers to the method used by law enforcement agencies to ask violators, criminal suspects or criminal defendants to truthfully explain the case. The objects of interrogation are limited to criminals in administrative punishment cases and criminal suspects and defendants in criminal cases. The subject of interrogation is limited to law enforcement agencies, excluding lawyers;
3. identify. Identification requires the victim or witness to pick out what he has seen and heard from many similar objects, places or people. The subject of identification can be the victim and witness in the case, and the object of identification can be the criminal suspect or the person who has some connection with the case, or the articles or places related to the case;
4. Interrogation. An inquest refers to a special activity in which law enforcement officers come to the scene to find and extract evidence. The subject of inspection is limited to law enforcement agencies, and lawyers have no right to conduct inspections. From the perspective of collecting evidence, on the one hand, inquest is an important way to find and extract all kinds of physical evidence, on the other hand, inquest record itself is also one of the types of evidence;
5. check. Inspection refers to the special activities of law enforcement agencies to inspect the personnel related to the case according to law. The object of examination is the body of the living, also called physical examination. Personal inspection record is its main form of evidence;
6. search. Search refers to the special activities of law enforcement agencies to conduct compulsory search, search and extract evidence materials from places or personnel related to the case according to their functions and powers. The search object can be a place, a person, a car, a boat and other objects. Search is an important way to find and extract all kinds of physical evidence and documentary evidence, and the search record itself is one of the types of evidence.
The constitutive elements of the crime of tax evasion include:
1. Illegal behavior: refers to the taxpayer's intentional evasion of paying taxes or other payable funds by means of deception, concealment, forgery, tampering with account books and vouchers;
2. Intentional crime: taxpayers have the subjective intention of deliberately evading taxes, that is, knowing that they have tax obligations, they deliberately fail to perform or evade paying taxes or other payable funds by means of deception or concealment;
3. Huge amount: the amount of tax evasion exceeds the legal standard, and it is usually recognized as a tax evasion crime only after tax evasion reaches a certain amount.
To sum up, the crime of tax evasion is a serious act that taxpayers deliberately evade paying taxes or other payable funds, and it is a criminal act.
Legal basis:
Article 20 1 of the Criminal Code of People's Republic of China (PRC).
In the crime of tax evasion, taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade 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.