If you proposed the 20,000 yuan, it should be considered extortion, and the company is evading taxes; if it was not you who proposed it, but you accepted it, you would be guilty of covering up.

The crime of tax evasion is an intentional crime, which is manifested in the fact that the perpetrator knows that he has the obligation to pay taxes and adopts various means to achieve the goal of not paying or underpaying taxes.

The subjective aspect of tax evasion can only be intentional, and it must be for the purpose of not paying or underpaying the tax due or the tax that has been withheld or collected. Failure to pay or underpayment of taxes due to negligent conduct will not constitute this crime. The objective aspect of the crime of tax evasion is the use of various means such as deception and concealment to fail to pay or underpay taxes due or to withhold or collect taxes.

Tax evasion is the failure to pay or underpayment of tax payable due to the perpetrator's ignorance of tax regulations and financial accounting systems, or due to negligence such as omission of taxable items.

Tax evasion and tax evasion have similar objective manifestations, both resulting in non-payment or underpayment of tax payable. However, there is an essential difference between the two, that is, from the subjective aspect of the perpetrator, the crime of tax evasion is an intentional crime with great subjective malignancy. In order to achieve the purpose of not paying or underpaying taxes, it does not hesitate to harm the national interests and has greater social consequences. Hazardous.

Tax evasion is a subjective fault. There is no criminal intention subjectively, and its subjective malignancy is small, so it cannot be regarded as a crime.

Extended information:

According to the provisions of Article 63 of the new "Tax Collection and Administration Law", the main methods of tax evasion include the following:

Firstly, Forgery (creating false account books and accounting vouchers), alteration (tapping and altering account books and accounting vouchers, etc.), concealing and destroying account books and accounting vouchers without authorization;

Accounting vouchers;

The third is to fail to file tax returns in accordance with regulations, and refuse to declare after being notified by the tax authorities Declaration;

The fourth is to make false tax declarations, that is, to create false situations during the tax declaration process, such as not truthfully filling in or providing tax returns, financial accounting statements and other tax information.

Causes of tax evasion:

Tax evasion is caused by taxpayers’ unfamiliarity with tax laws and financial systems, or due to carelessness in work. Such as misusing tax rates, omitting taxable items, undercounting taxable quantities, miscalculating sales amounts and operating profits, etc. There is a qualitative difference between tax evasion and tax evasion. The key to determining tax evasion is whether it is intentional, so the treatments are also different.

The tax law stipulates that for tax evaders, the tax authorities shall order them to make up for the missed taxes within a time limit and in accordance with regulations. If they fail to pay the tax within the time limit, a certain amount of late payment fees will be charged on a daily basis starting from the date of tax evasion.

The "Decision on Rectifying the Tax Order and Strengthening Tax Administration" issued by the State Council on December 27, 1988 stipulates that if temporary operators evade taxes, some of their goods may be detained in accordance with regulations and paid within a time limit; If payment is not made, with the approval of the tax bureau at or above the county (city) level, the detained goods may be converted into value to offset the tax, late payment fees and fines that should be paid.

To fundamentally eliminate tax evasion, in addition to imposing financial penalties on tax evaders, the most important thing is to educate tax evaders on tax law and financial knowledge, so that tax evaders understand tax laws and improve their finances. system.

Baidu Encyclopedia-Tax Evasion

Baidu Encyclopedia-Tax Evasion