How to report companies evading personal income tax?

It shall be declared to the declaration 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 report can be made by letter, oral, telephone or other forms that the informant thinks convenient. Both real-name reporting and anonymous reporting are acceptable, but there are rewards for real-name reporting.

Tax evasion means that taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, or overstate expenditures or omit or understate income in account books, or refuse to declare after being notified by the tax authorities, or make false tax returns and fail to pay or underpay the tax payable.

What do you mean by tax evasion?

According to the provisions of Article 201 of the Criminal Law, taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, 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 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.