Financial Burden And Risk Of Tax Evasion And Tax Evasion

The sixty-second regulation of the new tax levy, which was revised in 2001, stipulates that tax evasion refers to the fact that tax evasion refers to the behavior of taxpayers who falsify, alter, conceal, destroy books or bookkeeping vouchers without authorization, or spend more or less on their books, or refuse to declare or declare false tax returns without paying or paying less taxes. It can be seen that tax dodging is mainly concentrated in the daily work of taxpayers' finance department, accounting for accounting books and bookkeeping receipts, not counting income and expenditure in accordance with the provisions of the tax law, not filing tax returns or failing to declare, resulting in no tax or less tax. This is why, once tax inspection is conducted, the first reason is to look at the financial accounts of enterprises.

There are many reasons for paying less taxes, and the relative tax administrative penalties vary. If the taxpayer fails to pay or pay less tax due to the improper use of tax laws or illegal procedures in the enforcement process of the tax authorities, the tax authorities can ask taxpayers to pay taxes in 3 years, and they can not add overdue fees, which can not be pursued for more than 3 years. However, if the taxpayers themselves fail to pay or pay less taxes due to errors in the calculation, the tax authorities can levy taxes and late fees within 3 years. If the situation is special, the period of pursuit can be extended to 5 years, and it can not be pursued after more than 5 years.

At present, the mode of collection and management in China is "separation of collection, management and inspection". Tax investigation and tax bureau is responsible for the investigation of tax evasion, evasion of tax arrears, tax fraud and anti tax cases in three. In tax inspection, if taxpayers are found to be paying no income without paying taxes, CPB is not accounted for, the purchase of fake invoices is much more cost and expense, less turnover tax and income tax are paid, the essence of transaction is changed, and the behavior of high tax rate transaction is changed into low tax transactions and other tax evasion duties. Permanent pursuit If taxpayers do not pay taxes or pay late fees, they will not be in the lead.

The law of tax collection and administration stipulates that taxpayers should first pay taxes in full. Secondly, from the next day after the expiration of the period of tax payment payable to the actual payment of taxes, Payable tax The sum of 5% plus the late fee. In addition to tax and late fees, taxpayers should pay 0.5 to 5 times the amount of tax paid or paid less. If a taxpayer's act constitutes a crime, he shall also be investigated for criminal responsibility according to law.

Before 2009, tax evasion was not only a concept of tax law, but also a concept in criminal law. But after the adoption of the amendment of the criminal law in February 28, 2009, tax evasion is no longer a concept of criminal law. Instead, it is the concept of evading paying taxes, which is referred to as tax evasion, and the original tax evasion crime in criminal law has been replaced by the crime of evading paying taxes, which should be regarded as an improvement. In economic law, taxation means that in order to achieve its functions, the state relies on political power, in accordance with the law, to impose compulsory and gratuitous taxation instruments on the distribution and redistribution of national income and social products through fiscal means. Since it is not the country's income, but the state's power and free participation in the distribution of power, how can taxpayers evade tax evasion from the state? So, the original tax evasion It is more realistic to change the crime into evading paying taxes.

What kind of tax evasion does the taxpayer violate the criminal law? The taxpayer who evades paying the tax amount is larger and accounts for more than 10% of the amount of the tax payable. He shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and shall also be fined. However, after the tax authorities have issued the notice of collection in accordance with the law, the taxpayer shall not be prosecuted for criminal liability if he has paid the tax payment and has paid the late fee, but he has been penalized for evading paying taxes within 5 years, or has been subjected to two or more administrative penalties by the tax authorities. Taxpayers who evade paying taxes and account for more than 30% of the tax amount shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, and shall also be fined. If the taxpayer has many evasion duties, but has not been processed, according to the cumulative amount.