People's Republic of China (PRC) tax collection management law
Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditure, omits to report or understates income in account books, or refuses to declare or falsely report tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
Question 2: Where does the company report tax evasion? Employees can report tax evasion, need to sell materials and conceal relevant evidence of income. Report to the tax inspection department at the place where the company is registered or call the local tax service telephone number 12306.
Question 3: How to report tax evasion within 200 minutes? Reporting by phone or in person to the reporting center of the inspection bureau of the local taxation bureau, it is best to register with the real name system. The commodity inspection bureau has the obligation to keep confidential the informants.
Regarding the evidence, first of all, I would like to introduce the main direction of tax inspection:
Purchase-the purchase situation from the superior enterprise, which companies are the purchasers, what goods are there, what is the purchase quantity, what is the settlement, and whether to invoice;
Inventory-inventory location, inventory quantity, monthly increase/decrease, outbound order and pound sheet, so as to calculate the sales volume;
Payment-how to settle income, bank account or personal bank card;
Sales-which units and factories are the sellers? They should also have invoices, outbound orders and other evidence, which is the most powerful evidence, because according to the tax law, value-added tax should be accrued when goods are issued;
Others-such as contracts and agreements.
In addition, as long as you report to the inspection bureau and can provide some definite evidence, the inspection bureau will certainly accept and file an investigation, and will give you a brief result feedback, but whether the report is successful depends on whether the evidence is sufficient and the professional level of the inspectors. If the amount of tax evasion is found to be huge, it can be transferred to judicial organs for investigation.
Question 4: How to report enterprise tax evasion 1. You should report to the reporting center of the local tax authorities. Because the jurisdiction of national tax and local tax is inconsistent, you should pay attention to find out which tax authority is under the jurisdiction of the taxes involved in the report. The reporting scope of the reporting center includes: tax evasion, tax evasion, tax fraud, false issuance, forgery, illegal provision, illegal acquisition of invoices, and other tax violations.
Two, the report can be made by letter, oral, telephone or other forms that the informant thinks convenient.
Third, both real-name reporting and anonymous reporting are acceptable, but there are rewards for real-name reporting. Informants who do not want to provide their names, identities or publicly report their behavior should be respected and kept confidential. Informants are encouraged to provide their names, units, addresses and factual evidence of tax violations as much as possible.
The evidence required for tax declaration should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc. , and you can use a copy of the original.
Question 5: How to report company tax evasion can be reported to the tax authorities, tax hotline 12366. "12366 tax service hotline" is a special telephone number for the national tax authorities that State Taxation Administration of The People's Republic of China applied to the Ministry of Information Industry for approval in 20001year to meet the needs of strengthening and improving tax service. It has a unified call center code, that is, the IRS is 12366- 1, and the local taxation bureau is 12366-2. Relevant regulations: Article 60 of the Law on the Administration of Tax Collection If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to go through tax registration, change registration or cancellation registration within the prescribed time limit; (2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations; (3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference; (4) Failing to declare all bank account numbers to the tax authorities as required; (five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization. If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses. Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
Question 6: How to report company tax evasion? Will I get revenge? You can report anonymously or call 12366. Of course, you will have difficulty cashing in the bonus, but you can protect yourself.
Question 7: I want to report the company's tax evasion. Where should I report it and what information do I need?
Question 8: How to report company tax evasion? As a lawyer, I have handled such cases. I suggest that if you don't have the hatred of killing your father and taking your wife, don't report it, otherwise you can only lose both sides. Whistleblowers are often the ones who suffer the most, while tax inspectors are the ones who benefit. As the saying goes: the snipe and the clam compete, and the fisherman gains. The reasons are as follows: First, it is impossible to establish a company's irrelevant network, so once the real name is reported, it is in danger of being leaked. If you report anonymously, it will generally not attract the attention of the tax inspection department because there are too many anonymous reports. Second, because young people don't know the consequences of reporting, according to the provisions of China's tax law, the main person in charge can be fined several times for tax evasion 10%. The result may be the bankruptcy of the original company. Think about it, can the original company not retaliate against you? Money talks. As long as the enterprise can get rid of the relationship, it is estimated that your little secret will be revealed to the world. Then, the consequences can be imagined! Third, the tax burden in China is relatively high, and enterprises that have not evaded taxes basically do not exist. I suggest you don't report the company for such a thing. You can protect your legitimate rights and interests by reporting that the original company violated the labor law.
Question 9: How to report company tax evasion? You can report directly to the local tax inspection bureau with the report materials.
You can also go to the tax website to report, and you need relevant information about the company's tax evasion. You can send it by email.
Another way is to call 12366 anonymously and tell them what you know about tax evasion, and the tax inspectors will take immediate action.
According to the Interim Measures for Rewarding Taxpayers for Reporting Tax Violations (OrderNo. 18 of the Ministry of Finance of State Taxation Administration of The People's Republic of China and People's Republic of China (PRC), People's Republic of China (PRC)), the reported tax violations have been filed and verified by the tax authorities, and after the tax is collected and put into storage according to law, the prosecutor in this case will be rewarded according to the following criteria:
(1) The warehousing tax exceeds 654.38 billion yuan and the bonus is less than 654.38 billion yuan;
(2) If the tax collected in storage is more than 50 million yuan but less than 65.438+0 billion yuan, a bonus of less than 60,000 yuan will be given;
(3) If the tax collected in storage is more than 6,543,800 yuan but less than 50 million yuan, a bonus of less than 40,000 yuan will be given;
(4) If the tax collected in storage is more than 5 million yuan but less than 6.5438+million yuan, a bonus of less than 20,000 yuan will be given;
(5) If the amount of tax collected in storage is more than 6,543,800 yuan but less than 5 million yuan, a bonus of less than 6,543,800 yuan will be given;
(six) the warehousing tax is less than 6.5438+0 million yuan and the bonus is less than 5,000 yuan.
One of the following circumstances, no reward:
(1) reporting tax violations anonymously, or the prosecutor cannot prove his true identity;
(two) the prosecutor can not provide clues about tax violations, or take theft, fraud or other means prohibited by laws and administrative regulations to obtain evidence of tax violations;
(3) The contents of the report are vague and lack factual basis;
(four) the clues provided by the prosecutor have nothing to do with the tax violations investigated and dealt with by the tax authorities;
(five) the reported tax violations have been discovered by the tax authorities or are being investigated by the tax authorities;
(six) the units and individuals that have committed tax violations have reported their tax violations to the tax authorities before being reported;
(seven) the staff of state organs use their work convenience to obtain information to report tax violations;
(eight) the prosecutor obtained information about tax violations from state organs or staff of state organs;
(nine) other circumstances stipulated in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).
Taxpayers can report tax-related cases by telephone, email or online.
Question 10: I want to report tax evasion by enterprises. What should I do? 1. Report to the inspection bureau of the competent tax authority, either by real name or anonymously. Upon verification, the whistleblower will be rewarded, and the tax authorities will keep the whistleblower confidential.
Value-added tax and enterprise income tax are reported to national tax, and other taxes are reported to local tax (enterprise income tax mainly based on business tax is also reported to local tax).
2. Report through the tax consultation telephone number 12366. Similarly, you can report it with your real name or anonymously. Upon verification, the whistleblower will be rewarded, and the tax authorities will keep the whistleblower confidential.