1. How long is the sentencing time for failure to pay personal income tax? Article 210 of the "Criminal Law" stipulates that any taxpayer who uses deception or concealment to make false tax returns or fails to declare, and evades payment of a relatively large amount of tax that accounts for more than 10% of the tax payable, shall be sentenced to a fixed term of not more than three years. Imprisonment or criminal detention, and a fine; if the amount is huge and accounts 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. and impose a fine. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpays taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. If the person repeatedly commits the acts in the preceding two paragraphs and fails to deal with them, the penalty will be calculated based on the cumulative amount. Anyone who commits the act in Paragraph 1 and is issued a recovery notice by the tax authorities in accordance with the law, pays back the tax due, pays late payment fees, and has been subject to administrative penalties shall not be held criminally responsible; however, if a person has been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties of more than twice the amount.
2. Individuals with an annual income of more than 120,000 yuan will bear two different levels of legal liability if they fail to file a tax return within the tax return period.
First, there is no legal liability for loss of tax revenue. According to the provisions of Article 62 of the Tax Collection and Administration Law, if a taxpayer fails to file a tax return and submit tax information within the prescribed time limit (i.e. within three months after the end of the tax year), the tax authority shall order it to make corrections within a time limit, and may A fine of not more than 2,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 10,000 yuan may be imposed.
The second type is legal liability arising from the loss of tax dollars. According to Paragraph 2 of Article 64 of the Tax Collection and Administration Law, if a taxpayer fails to file a tax return and therefore fails to pay or underpays taxes, the tax authorities shall recover the unpaid or underpaid taxes and late payment fines. A fine of not less than 50% but not more than five times the amount of tax not paid or underpaid shall be imposed. This kind of penalty is an administrative penalty. If the degree of violation does not constitute a crime, it does not need to be transferred by the tax administrative agency to the judicial agency for punishment.
3. Administrative liability and criminal liability for underpayment or failure to pay personal income tax. If an individual with an annual income of more than 120,000 yuan fails to truthfully declare that he has not paid or underpaid taxes, he shall bear both administrative and criminal liability depending on the degree of the violation. According to the provisions of Article 63 of the Tax Collection and Administration Law, taxpayers who forge, alter, conceal, or destroy account books and vouchers without authorization, or over-list expenditures or omit or under-list income in account books, or are notified by the tax authorities Anyone who refuses to declare or makes false declarations or fails to pay or underpays the tax due is tax evasion. In case of tax evasion, the tax authorities shall recover the taxes not paid or underpaid, as well as late payment fines, and shall impose a fine of not less than 50% but not more than five times of the tax not paid or underpaid; if a crime is constituted, criminal liability shall be pursued in accordance with the law. In addition, according to Paragraph 1 of Article 64 of the Tax Collection and Administration Law, if a taxpayer fabricates a false tax calculation basis, the tax authority shall order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan. That is to say, if a taxpayer with an annual income of more than 120,000 yuan fails to declare truthfully or fabricates false tax calculation basis, which does not constitute a crime, he shall bear administrative liability for a fine of 50,000 yuan. If the tax is lost, he shall be liable for failure to pay or underpayment. Administrative responsibility for paying taxes of not less than 50 and not more than 5 times fines.
4. Conviction and sentencing for failing to truthfully declare personal income tax.
If an individual's annual income of more than 120,000 yuan is not reported truthfully, resulting in the loss of tax dollars and constituting a crime, he needs to be transferred to the judicial authority for conviction and sentencing, which means that the taxpayer faces jail! According to the provisions of Article 201 of my country's Criminal Law: "A taxpayer who uses deception or concealment to make false tax returns or fails to declare taxes, and avoids paying more than 10% of the tax payable, shall be sentenced to a fixed term of not more than three years." Imprisonment or criminal detention and a fine; if the amount is relatively large, exceeding 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; if the amount is huge, exceeding 50% of the tax payable, he shall be sentenced to three years The withholding agent shall be sentenced to fixed-term imprisonment of not more than five years and not more than three years or criminal detention, and shall also be fined. The penalties prescribed in the preceding paragraph. If the withholding agent has repeatedly committed the acts listed in the preceding two paragraphs and has not been dealt with, the penalty shall be calculated based on the cumulative amount. Those who have paid late fees and have been subject to administrative penalties will not be held criminally responsible; however, those who have been criminally punished for evading tax payment within five years or have been given more than twice the administrative penalty by the tax authorities will not be held accountable. With an annual income of more than 120,000 yuan or more, the sentencing time for non-payment of personal income tax needs to be determined based on the amount of tax evasion. If the amount of tax evasion is small, there is no need to be sentenced, but there will still be corresponding fines. If the amount of tax evasion is large, , usually a penalty of more than three years, or even life imprisonment. Fuzhou lawyers will answer your question "Will tax evasion be punished?" Fuzhou lawyers will answer your questions online