If you need to query the personal income tax records five years ago, it is recommended to follow the following steps:
1。 First, determine which records you need to check, and know the relevant details, such as the source of income, tax payment time and so on.
2。 Next, you can submit a written application to the local national tax department to apply for access to personal income tax records. Personal identification certificate, tax payment certificate or other relevant certification materials are required when applying.
3。 The tax department will review your application, and if it meets the relevant regulations, it may provide you with the required records. If the record you need has passed the confidentiality period, it is possible to provide you with a copy directly or provide online inquiry service. It should be noted that different regions and different time periods may have different policies and requirements, so it is recommended that you know the specific procedures of the local tax authorities before the specific operation.
What is the punishment standard for tax evasion?
1。 Whoever evades taxes in a 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.
2。 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.
3。 If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
4。 If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
5。 After the tax authorities have issued a notice of recovery in accordance with the law, they pay back the tax payable and late payment fees, and are subject to administrative punishment, so they will not be investigated for criminal responsibility, except that they have been criminally punished for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.
6。 If the staff of tax, customs, banks and other state organs collude with the criminal, which constitutes this crime, they shall be given a heavier punishment.
7。 After the tax authorities have issued a notice of recovery in accordance with the law, they pay back the tax payable and late payment fees, and are subject to administrative punishment, so they will not be investigated for criminal responsibility, except that they have been criminally punished for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fifty-first.
The tax authorities shall immediately refund the tax overpaid by taxpayers. If it is discovered within three years from the date of final settlement and payment of taxes, the tax authorities may be required to refund the overpaid taxes, plus interest on bank deposits for the same period. If the tax authorities verify it in time, they shall immediately return it and withdraw from the state treasury, and return it in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.
Article 78
The tax authorities shall go through the formalities of tax refund within 10 days from the date of discovery. If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify and handle the tax refund formalities within 30 days from the date of receiving the taxpayer's application for tax refund.