In the crime of tax evasion, taxpayers make false tax returns or fail to declare by means of deception or concealment, and the amount of tax evasion is large and accounts for more than 10% of the tax payable.
Be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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.
Extended data:
According to article 202 of the Criminal Law of People's Republic of China (PRC):
Whoever refuses to pay taxes by violence or threat in the crime of resisting taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined not less than one time but not more than five times; If the circumstances are serious, 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 not less than one time but not more than five times the amount of tax refusal.
According to Article 203rd of the Criminal Law of People's Republic of China (PRC):
Taxpayers who evade the crime of recovering tax arrears fail to pay the tax payable and take the means of transferring or hiding their property, so that the tax authorities cannot recover the unpaid tax, and the amount is more than 1 10,000 yuan but less than10,000 yuan.
Be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and concurrently or solely be fined not less than one time but not more than five times the unpaid tax; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.
According to article 204 of the Criminal Law of People's Republic of China (PRC):
Crime of fraudulently obtaining export tax refund. Whoever fraudulently obtains the national export tax refund by false export or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax defrauded.
If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax fraud.
If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property.
After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph.
Components:
1, object element
The object of the crime of tax evasion means that tax evasion violates the order of tax collection and management in China.
2. Objective factors
The objective aspects of this crime are as follows: taxpayers use deception or concealment to make false tax returns or fail to declare, and the amount of tax evasion is large, accounting for more than 10% of the tax payable; The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is relatively large.
3. Main elements
The subject of this crime includes taxpayers and withholding agents. It can be a natural person or a unit.
4. Subjective factors
The subjective elements of this crime are intention and negligence. The act of making false tax returns is carried out in a deliberate psychological state. Failure to file tax returns is usually intentional, and sometimes there is the possibility of negligence.
Failure to declare tax due to negligence is tax evasion, and compensation can be returned according to law, and its behavior does not constitute a crime. Therefore, the subjective elements of the crime of tax evasion are generally intentional.
The boundary between tax evasion crime and non-crime;
(1) Not guilty
Tax avoidance in accordance with tax collection and management laws and regulations is neither illegal nor constitutes a crime, nor does it constitute a crime of tax evasion.
(2) Tax evasion
Tax evasion due to unconsciousness or negligence does not have the subjective characteristics required by the crime of tax evasion, that is, it is intentional and does not adopt various means of tax evasion. Therefore, it does not constitute a crime of tax evasion, and should pay taxes in time and give necessary administrative penalties in accordance with the provisions of the tax authorities.
(three) tax evasion does not constitute a crime.
Although it is intentional tax evasion, but the circumstances do not meet the statutory requirements of tax evasion, such as the amount, proportion standards and other circumstances do not meet the statutory requirements, does not constitute tax evasion, should be given administrative punishment as a general violation of tax law.
Baidu Encyclopedia-People's Republic of China (PRC) and China Criminal Law