What taxes should be included in the calculation of tax evasion ratio?

The crime of tax evasion means that taxpayers make false tax returns or fail to declare by means of deception or concealment to avoid paying taxes, and the amount is large and accounts for more than 10% of the taxable amount, which constitutes the crime of tax evasion. Judging from the legislative requirements, the determination of this crime needs to meet the following two conditions at the same time: the amount of tax evasion for the first time must reach more than 50 thousand yuan, and the proportion of tax evasion for the second time must reach 10% of the tax payable. In judicial practice, it is easy to determine the amount of tax evasion of 50,000 yuan. How to accurately calculate the tax evasion ratio 10% requires a certain tax law basis.

First, the judicial interpretation of tax evasion ratio

According to Article 3 of the Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Tax Evasion and Refusal to Pay Taxes, the amount of tax evasion refers to the total amount of unpaid or underpaid taxes during a certain tax payment period.

The percentage of tax evasion in tax payable refers to the ratio of the total amount of tax evasion of various taxes to the total amount of tax payable in a tax year. For other taxpayers who do not determine the tax payment period according to the tax year, the percentage of tax evasion amount to the tax payable shall be determined according to the proportion of the total tax evasion amount of various taxes in the year before the actor's last tax evasion behavior to the total tax payment amount in that year. If the period of tax obligation is less than one tax year, the percentage of tax evasion amount to tax payable shall be determined according to the ratio of the total tax evasion amount to the total tax payable during the actual tax obligation period.

Tax evasion spans several tax years. As long as the amount and percentage of tax evasion in a tax year reach the standard stipulated in the first paragraph of Article 201 of the Criminal Law, it constitutes the crime of tax evasion. The amount of tax evasion in each tax year is calculated cumulatively, and the percentage of tax evasion is determined according to the highest percentage.

Second, the understanding of the above judicial interpretation

1. Defined tax period: generally refers to a tax year.

2. Percentage calculation of tax evasion amount

The first type: pay taxes annually.

Tax evasion percentage = tax evasion amount this year/tax payable this year.

Example: In 20 17 years, the declared tax amount of Company A was 1000000, the tax payment was100000, and the tax evasion percentage was =10/(100+10).

Tax evasion percentage = the sum of tax evasion in the year before the latest tax evasion/the sum of tax payable in this interval.

Example: After inspection, it is found that the last tax evasion of natural person A occurred on June 30th, 20 17, and the tax payable from June 30th, 20 17 to June 30th, 2017 was/kloc-0.2 million yuan, and the tax evasion rate was 30/(65438.

The third type: less than one tax year.

Tax evasion percentage = tax evasion amount this year/actual tax payable this year.

Example: On September 1 day, 2020, Company A started its business. Through inspection, it is found that from September to June this year, 65,438+February, Company A declared tax payment of1.20,000 yuan, tax evasion of 300,000 yuan, and tax evasion percentage = 30/( 120+30) = 20%.

Third, the professional defense direction of defense lawyers.

1. Reduce the amount of tax evasion 2. Reduce the tax evasion ratio.

Fourthly, it is concluded that tax-related criminal defense is professional, which requires not only rich criminal defense experience, but also a certain knowledge background of tax law. Only in this way can the legitimate rights and interests of the parties be safeguarded to the maximum extent.