From the entertainment circle and live broadcast circle you have seen recently, it has now extended to tea. Tax evasion exists in almost all industries. The law clearly stipulates that it is the obligation of every citizen to pay taxes according to law. Please stop tax evasion, or you will face legal responsibility and reputation damage.
Before talking about the punishment of tax evasion, let me talk about what tax evasion is. What is tax evasion?
Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) stipulates that "a taxpayer forges, alters, conceals, destroys account books and vouchers without authorization, or overstates expenditures or omits or understates income in account books, or refuses to declare or falsely declare tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable".
Tax evasion means that taxpayers pay less tax because they are not careful or familiar with relevant laws and regulations, or because of the negligence of tax authorities.
But we often watch the news, we can see that tax evasion is put together. In fact, there is still a difference between the two. Tax evasion is a subjective illegal act of taxpayers, which is intentional; Tax evasion is a negligent behavior of taxpayers who do not violate the subjective consciousness of laws and regulations, and its punishment is lighter than tax evasion.
How to punish enterprises for tax evasion? What responsibility should the main person in charge bear? For enterprises that evade taxes, punishment is generally the main method.
According to Article 63 of the Tax Administration Law, if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If a taxpayer fails to pay or underpays the taxes withheld or collected, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of more than 50% and less than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 20 1 of the Criminal Law stipulates that the crime of tax evasion, which is relatively large and accounts 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.
For the tax evasion behavior of enterprises, it is generally based on "recovery".
According to the provisions of Article 52 of the Tax Administration Law, if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
What responsibility should the main person in charge bear for tax evasion in that enterprise?
The following is Tan's tax evasion case in Shenzhen Xianggang Trading Co., Ltd. The defendants are units and individuals. Upon investigation, from 2007 to 20 10, the company evaded taxes of 6243 1 1.5 yuan. After that, the company issued a tax treatment decision to recover taxes and late fees, and Tan, as the direct legal representative of the company, failed to pay taxes and late fees within the prescribed time limit and was arrested by public security personnel.
Finally, the court held that the defendant Xiangtan Iron and Steel Company and the defendant Tan Mou failed to pay in full after being notified of the deadline, and their actions constituted the crime of tax evasion. The verdict is as follows: (1) The defendant Shenzhen Xiangtan Iron and Steel Trading Co., Ltd. committed the crime of tax evasion and fined RMB 20,000; (2) Defendant Tan was convicted of tax evasion, sentenced to one year and six months in prison, suspended for two years, and fined RMB 20,000 (the probation period of probation is counted from the date of judgment). The fine is limited to one-time payment to our hospital within one month after this judgment takes effect).
Combined with the above cases and the provisions of Article 2 1 1 of the Criminal Law, the crime of enterprise tax evasion is generally a "two-penalty system", that is, the unit is fined, and the directly responsible person in charge and other responsible persons are treated as tax evasion. In this case, Tan is the direct responsible person of the company and should be punished for tax evasion and fined.
The above-mentioned "directly responsible persons in charge and other responsible persons" not only refer to enterprise legal persons, but also include shareholders, chief financial officers, financial managers and other persons directly involved in tax evasion; According to the provisions of Articles 42, 43 and 44 of the Accounting Law of People's Republic of China (PRC), financial personnel involved in tax evasion, forgery, alteration of accounting vouchers, accounting books and preparation of false financial and accounting reports shall not engage in accounting work for five years. If a crime is constituted, criminal responsibility shall be investigated according to law.
If your enterprise is reported for tax evasion, or has received a notice of recovery or a penalty decision, the person in charge of the enterprise may take the following measures:
1. Actively communicate with tax authorities and cooperate with relevant departments to formulate improvement measures;
2. Pay taxes, late fees and fines in full and on time to avoid criminal responsibility;
3. Check the tax system and improve it;
4. Hire legal counsel to guard against tax legal risks.
I hope everyone can be a good citizen who abides by the law and does not break the law.