1, to the local tax bureau, in addition to tax evasion, you also need to pay a corresponding amount of late fees.
2. According to the provisions of China's criminal law, the tax authorities shall issue a notice of recovery according to law, pay back the tax payable, pay the late payment fee, and be subject to administrative punishment, and shall not be investigated for criminal responsibility. If they don't pay back the money, they will face criminal punishment.
3. If the actor has received criminal punishment for tax evasion within five years or has been given administrative punishment by the tax authorities for more than two times, he shall also bear the criminal responsibility for late payment.
Specifically:
1, personal income tax evasion, taxpayers need to pay the tax evasion within the time limit prescribed by the tax authorities, and taxpayers will be taken compulsory measures if they cannot pay the tax within the prescribed time limit.
2. A large amount of tax evasion, accounting for more than 10% of the tax payable, constitutes a crime of tax evasion, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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.
3. Relevant legal basis: Article 40 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer or withholding agent engaged in production or business fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order it to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:
(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;
(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.
Article 201 of the Criminal Law of People's Republic of China (PRC) * * * A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades 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.
How to impose a fine on individual income tax payers who hinder the tax authorities from recovering arrears?
Individual income tax payers who obstruct the tax authorities from recovering unpaid taxes shall be fined not less than 50% but not more than five times the unpaid taxes.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 20 1 of the Criminal Code of People's Republic of China (PRC).
Taxpayers who make false tax returns or fail to declare 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.