1. You can report directly to the local tax inspection bureau with the report materials.
2. You can also report it on the tax website. Reporting requires information about tax evasion by the company, which can be sent by mail.
3. Another way is to make an anonymous phone call and tell the truth about how to evade taxes, and the tax inspector will take immediate action.
The evidence required to report tax evasion by the company is as follows:
1. If you report the boss's tax evasion, you need a variety of evidence, such as an off-balance sheet sales list.
2. If you think that the local tax authorities have handled it unfairly, you can continue to report to the tax authorities at the next higher level of the local tax authorities. Now the report will be entered into the system. No matter whether there are people in the tax department or not, the tax authorities should inspect the enterprises. When reporting, you only need to provide the name of the enterprise, and you don't need to provide the name of the legal person.
It is the company's obligation to pay all kinds of taxes and fees in accordance with relevant laws and regulations. If tax evasion occurs, the company can be exempted from punishment by paying the corresponding taxes and late fees, and will face punishment if it still fails to pay after verification. The Shenzhen Municipal Government encourages the citizens of the whole city to report the company's tax evasion, and will reward them once verified.
To sum up, every citizen and enterprise has the obligation to pay taxes on time and according to the standard. If a company, enterprise or other legal person organization fails to pay taxes on time and commits tax evasion, anyone can report to the relevant tax authorities at this time. If the circumstances are serious, the legal person organization and the corresponding person directly in charge will be investigated for criminal responsibility.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Chapter III Taxable Amount
Article 24
Dividends, bonuses and other equity investment income distributed by resident enterprises from foreign enterprises directly or indirectly controlled outside China, as well as the part of the income tax actually paid by the foreign enterprises abroad that belongs to the income burden, can be used as the deductible overseas income tax of resident enterprises and credited within the credit limit stipulated in Article 23 of this Law.