First, graded punishment
In view of the different amounts of theft pleasure, this article provides two levels of sentencing ranges respectively.
(1) The first level is: "Taxpayers who make false tax returns or fail to declare by means of deception or concealment, and evade paying a large amount of tax, accounting for more than 1% 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." ; The second level is "a huge amount, accounting for more than 3% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined." (revised according to the Criminal Law Amendment (VII))
(2) The amount of tax evasion at different levels can only be sentenced within the sentencing range at the same level, and cannot be arbitrarily crossed, otherwise the sentencing will be extremely light or heavy.
Second, natural persons
combined punishment of natural persons: In view of the greedy nature of tax evasion, this article stipulates that "except for fixed-term imprisonment or exemption from criminal detention, all levels of sentencing shall be fined less than five times the amount of tax evasion". Its legislative spirit is that the principal punishment and the supplementary punishment must be sentenced at the same time, without selectivity, so as to prevent tax evaders from taking advantage of loopholes.
Third, the unit
(1) adopts a double penalty system for the unit: that is, the unit is fined, and the directly responsible person in charge and other directly responsible personnel are also punished in accordance with the provisions of this article. In judicial practice, after a fine is imposed on a unit, the person in charge of the unit is generally sentenced to free punishment without a fine. Whether this practice conforms to the spirit of legislation remains to be further explored.
(2) The accumulated amount of repeated tax evasion violations shall be combined and punished.
(3) Paragraph 3 of this article clearly stipulates this point. According to the theory of criminal law, if the perpetrator repeatedly commits tax evasion and illegal crimes within a certain period of time without being found, or if he is found but not punished, it should be regarded as a continuous state of criminal behavior, and the amount of crimes should be calculated cumulatively, and he should be punished according to one crime, and the combined punishment for several crimes is not applicable. On the other hand, if the actor is punished by the tax authorities or judicial organs for many times or once, the amount should not be accumulated and calculated together.
article 21 of the criminal law: withholding agents who fail to pay or underpay taxes by the means listed in the preceding paragraph, if the amount is relatively large, 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.
how to punish tax evasion accounting? According to the law, a taxpayer who makes false tax returns or fails to do so by means of deception or concealment, and evades paying a large amount of tax and accounts for more than 1% 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 more than 3% 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 for many times without being dealt with, it shall be calculated according to the accumulated amount.
those who commit the acts mentioned in the first paragraph, have been issued a notice of recovery by the tax authorities in accordance with the law, and have been subjected to administrative punishment, and will 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.
how will the tax bureau punish accounting for tax evasion? It seems that business leaders should be punished. What happened to the accountant?
the first penalty for tax evasion is whether you have obtained a tax registration certificate. If not, is there any tax department that requires you to file tax returns? If not, it is not enough to evade taxes. The tax part can only recover the tax, plus a late fee, and impose a fine of more than 5% and less than 5 times. If the above conditions are not met, it constitutes tax evasion, and the punishment of the tax department is the same. At the same time, the tax authorities that meet the tax evasion standards will be transferred to the public security for criminal responsibility, fines and sentences.
"big head and small tail" is an illegal act of invoice, but behind the illegal act of invoice is concealing income, which is a typical tax evasion. Those who are investigated and dealt with by the tax authorities may be fined not more than 5 times of the tax underpaid, in addition to overdue taxes and late fees, and the cases that constitute crimes shall be handed over to the public security organs.
Article 63 of the Law of People's Republic of China (PRC) on Tax Collection and Administration
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or omits income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. 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 5% 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 value-added tax is calculated and paid according to the value-added tax regulations, in accordance with the provisions of the tax collection and administration law, five ten thousandths of the overdue tax will be added every day, and a fine of more than 5% and less than five times of the tax evasion will be imposed. If the amount of tax evasion reaches the conditions of crime, criminal responsibility will be investigated after investigation by the public security organs.
whether it is punishing enterprises for tax evasion or accounting generally punishing enterprises, because the statements of general companies are signed by legal persons.
according to article 63 of People's Republic of China (PRC) tax collection and management law, taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overspend on account books or omit income, or refuse to declare or falsely declare tax after being notified by the tax authorities, or fail to pay or underpay the tax payable, are 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 5% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
according to article 52 of the law of People's Republic of China (PRC) on tax collection and administration, if a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities can recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
what is tax evasion? How will you be sentenced and punished if you evade taxes? Article 63 of the Tax Administration Law stipulates that a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or underreports income in account books, or refuses to declare after being notified by the tax authorities, or makes false tax returns 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 5% 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 5% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
The punishment standard for tax evasion is the crime of tax evasion, which is a common name. It should be said that the current criminal law of our country does not stipulate this crime. Article 3 of the Criminal Law Amendment (VII) in 29 changed the crime of tax evasion in Article 21 of the original Criminal Law into the crime of tax evasion. However, the specific acts and the jurisdiction of the case are basically the same as the original crime of tax evasion, and the biggest difference lies in the addition of special provisions not to investigate the criminal responsibility of tax evasion. Let's take the crime of tax evasion as an example to answer. According to the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Prosecution Standards of Economic Crime Cases, taxpayers who evade taxes and are suspected of one of the following circumstances should be prosecuted: 1. The amount of tax evasion is more than 1, yuan, accounting for more than 1% of the total taxable amount of various taxes; 2, although not up to the prescribed amount, but received more than two administrative penalties for tax evasion, and tax evasion. According to the provisions of Articles 21 and 211 of the Criminal Law, the penalties for tax evasion are as follows: 1. Punishment for crimes committed by natural persons: Article 21 of the Criminal Law stipulates that taxpayers who make false tax returns or fail to declare by means of deception or concealment, and evade paying a large amount of tax, accounting for more than 1% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, accounting for more than 3% 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. 2. Punishment of crimes committed by units: Article 211 stipulates that if a unit commits the crimes specified in Articles 21, 23, 24, 27, 28th and 29 of this section, it shall be fined, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with these provisions. The above is the answer to the question of what is the filing standard of tax evasion and how to punish it. It can be seen that the crime of tax evasion is not stipulated in our criminal law. Therefore, the crime of tax evasion should be convicted and sentenced according to which legal provision the specific act violated. At the same time, because tax evasion cases involve many professional fields such as economy, taxation and law, the issues of case characterization, evidence collection and law application are more complicated. Therefore, it is suggested that the parties should entrust a professional lawyer for consultation and defense as soon as possible.
The general punishment is .5 to 5 times that of tax evasion. There is also a late fee, which is charged at .5% from the date of tax evasion.
related points:
1. The crime of tax evasion is a deliberate crime, which is manifested in the behavior that the actor knows that he has the obligation to pay taxes and adopts various means to achieve non-payment or underpayment of taxes.
2. The subjective aspect of tax evasion can only be intentional, and it must be for the purpose of not paying or underpaying tax payable or withholding or collecting tax.
3. Failure to pay or underpay taxes due to negligence is not established in this crime. The objective aspect of the crime of tax evasion is to use various means such as deception and concealment to fail to pay or underpay the tax payable, or to deduct or collect taxes.
4. Tax evasion is due to the actor's ignorance of tax laws and regulations, financial accounting system, or negligence, such as omission of taxable items, which leads to failure to pay or underpay the tax payable.
Similarities and differences:
1. The crime of tax evasion and tax evasion are similar objectively, both of which lead to non-payment or underpayment of tax payable.
2. There is an essential difference between them, that is, the crime of tax evasion is a deliberate crime with subjective malignancy. In order to achieve the goal of not paying taxes or paying less taxes, it does not hesitate to harm the national interests, which is extremely harmful to society.
3. Tax evasion is a subjective fault. There is no intention to commit a crime subjectively, and its subjective malignancy is small, so it cannot be considered as a crime.