Article 13 of the Law of the People's Republic of China on Tax Collection and Administration stipulates that any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ that is responsible for investigating and handling it shall keep confidential the informant. The tax authorities shall give awards in accordance with regulations.

Article 7 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration stipulates that the tax authorities shall give corresponding rewards according to the contribution of the informants, and the funds needed for the rewards shall be included in the annual budget of the tax authorities for individual approval. Specific measures for the use of incentive funds and incentive standards shall be formulated by State Taxation Administration of The People's Republic of China in conjunction with the Ministry of Finance.

The leather shoes factory you mentioned has not gone through the tax registration (it should have gone through the tax registration within 30 days from the date of opening), which constitutes a violation of tax laws. You can report it to the local competent tax authorities and get a reward of100000 yuan at most. And the tax department will keep your secret, please rest assured. (Note: I am from the Local Taxation Bureau. Our tax inspection department often handles such cases. Please rest assured. )

Yes, the telephone number for reporting tax evasion is 12366.

"12366 Tax Service Hotline" is a special telephone number of the national tax authorities that State Taxation Administration of The People's Republic of China applied to the Ministry of Information Industry for approval in 20001year to meet the needs of strengthening and improving tax service. It has a unified call center code, that is, 12366- 1 for the IRS and 12366-2 for the local taxation bureau. It combines manual and automatic voice, and provides multi-functional and high-quality voice services all day.

The main service functions of "12366 tax service hotline" include: tax consultation service, mainly providing taxpayers with tax laws, regulations and policies, tax collection and management regulations, tax-related information and other consulting services; Tax guide service mainly provides consulting services for taxpayers to handle tax registration, invoice purchase, tax declaration and other tax-related matters; Tax-related reporting services mainly provide services for taxpayers to report tax violations; Complaint supervision service is mainly for taxpayers' morals, service quality and tax personnel of tax authorities.

In addition, you can also go to the local department.

You can report to the local tax authorities (national tax or local tax), anonymously or with real names, and it is best to provide relevant evidence;

Article 1 In order to encourage citizens to assist in tax protection, crack down on tax evasion and criminal acts, and maintain tax order, these Provisions are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, combined with the actual situation in our province.

Article 2 These Provisions shall apply to all citizens who report all kinds of tax evasion cases managed by the local tax authorities in our province and verified by the local tax authorities.

These Provisions shall not apply to tax evasion cases reported anonymously and reported by the staff of tax authorities (including divorced and retired tax officials) and other state organs or instructed others to report.

Informants suspected of or involved in reported tax evasion cases shall not be rewarded. However, when handling the case, it can be given a lighter or exempted punishment.

Article 3 The term "tax evasion" as mentioned in these Provisions refers to the taxpayer's behavior of forging, altering, concealing, destroying account books and vouchers without authorization, overstating expenditures or omitting or underestimating income in account books, or adopting false tax declaration means to fail to pay or underpay the tax payable.