1. If the amount of tax evaded is relatively large, accounting for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined.
2. If the amount is huge, accounting 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.
3. After the tax authorities issue a demand notice in accordance with the law, if you pay the tax due, pay late fees, and are subject to administrative penalties, you will not be held criminally responsible. However, if you have been criminally punished for tax evasion within five years or have been given a fine by the tax authorities Exceptions are made for administrative penalties imposed twice or more.
4. If staff of customs and other state agencies collude with the criminal and constitute a crime, they shall be severely punished.
1. Is there any reduction or exemption policy for customs tax collection?
Customs tax has a tax reduction and exemption policy, which is stipulated in the "Measures for the Administration of Tax Reduction and Exemption of Imported and Exported Goods of the People's Republic of China". Generally speaking, applicants for tax reduction or exemption should apply for tax reduction or exemption for the import and export of related goods in accordance with the provisions of the relevant import and export tax preferential policies, and obtain documentation proving their enjoyment of the preferential import and export tax policies stipulated in the relevant policies before the goods are declared for import or export.
Second, the characteristics of customs taxation
Customs revenue has the following characteristics:
1. The objects of taxation should be based on internationally accepted commodity classification rules. It is divided into specific tax items, and the customs import and export tariffs are the tax items and tax rate schedule of customs duties.
The currently internationally accepted commodity classification rule is the Commodity Name and Coding Coordination System of the Customs Cooperation Council. Countries formulate their own import and export tariffs on this basis.
2. The taxable value of customs duties must be determined according to internationally recognized rules.
3. The setting of tariff rates should take into account the international bilateral or multilateral trade agreements signed by the country.
Therefore, the setting of tariff rates is not completely independent and must take into account the country's obligations in international multilateral or bilateral trade agreements.
Legal basis:
Criminal Law of the People's Republic of China
Article 201: Where a taxpayer commits the crime of tax evasion, makes a false tax return or resorts to deception or concealment Anyone who fails to file a tax declaration and avoids paying taxes in a relatively large amount, 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 30% of the tax payable, Anyone who commits more than three years and not more than seven years 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 uses the means listed in the preceding paragraph to fail to pay or underpay the withheld and remitted, collected and remitted taxes, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph.
If the first two acts are committed multiple times without being dealt with, the cumulative amount will be calculated.
Whoever commits the act in Paragraph 1 and the tax authority issues a demand notice in accordance with the law, pays the tax due and late payment fees, and is subject to administrative penalties will no longer be held criminally responsible; but if the tax evasion has been criminally punished within five years or Exceptions are made for those who have been given administrative penalties by the tax authorities more than twice.