Tax evasion needs to bear the following responsibilities:
1, economic responsibility. The late payment fee is the overdue tax and fine, and the amount of tax evasion is less than 654.38+0 million yuan or 654.38+0%. The tax authorities shall recover the tax evasion and impose a fine of less than 5 times the tax evasion;
2. Administrative responsibility. Request the industrial and commercial department to revoke its business license, and take tax preservation and enforcement;
3. Criminal responsibility. If the amount of tax evasion accounts for more than 10% of the tax payable, the amount of tax evasion is more than 10000 yuan, or the tax authorities have given tax evasion punishment twice for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than five times the amount of tax evasion 1 times, accounting for more than 30% of the tax payable, and the amount of tax evasion is/kloc.
Tax evasion is called tax evasion only because of the fault of the tax authorities. The consequence of tax evasion is to pay back taxes, which can be investigated by tax authorities within 3 years. Under special circumstances, the recovery period can be extended to 10 year. Tax evasion can be pursued indefinitely, and tax can be paid in installments, but attention should be paid to the impact on cash flow. There is no need to pay late fees or fines. To sum up, only tax evasion reaches a certain amount will be sentenced.
legal ground
Criminal law of the people's Republic of China
Article 201 A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns by deception or concealment, and evades 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.