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What are the administrative compulsory measures of tax authorities?
The administrative compulsory measures of the tax authorities are as follows:

1. Notify its banks or other financial institutions in writing to withhold taxes from its deposits;

2. To seal up, detain, auction or sell commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax;

3. Additional fines and penalties.

Acts violating the tax authorities are as follows:

1. Forge, alter, conceal or destroy account books and vouchers without authorization: The so-called forgery of account books and vouchers means that the actor did not set up account books in accordance with the provisions of the tax law in order to evade taxes, fabricated false vouchers and false account books in order to cope with tax inspection, and deceived others out of nothing; The so-called "altering" account books and vouchers refers to tampering, merging or deleting the existing real account books and vouchers to make up one of them, to make up more with less, or to make up more with less, or to keep accounts outside the account, operate outside the account, and be true and false, which makes people misunderstand their business amount and taxable items and achieve the purpose of not paying or paying less taxes. This method is mostly adopted by individual operators, which makes it impossible for tax officials to know their operating income and expenditure;

2. In the account book, there are many columns of expenditure or few columns or no columns of income. The actor tried to reduce the tax payable through this move to achieve the purpose of tax evasion. The main methods are:

(1) the secret record of the sale;

(2) After the products are directly priced to pay off debts, they are not recorded as sales;

(3) It has been sold but has not been invoiced or arrived at the warehouse with white stripes but has not recorded the sales situation;

(4) Use fines, late fees, liquidated damages and compensation to offset sales revenue;

(5) After the exhibits or samples are priced, they are not accounted for according to the sales volume, and so on.

In addition, it is also a common method for actors to hide their income by opening accounts in multiple lines and using them at the same time, but only providing one of them to tax officials.

3. Making false tax returns: tax returns are the premise of paying taxes according to law. Taxpayers must file tax returns within the statutory time limit and truthfully submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities. Actors often achieve the purpose of tax evasion by making false declarations on production scale, profit and loss, income and other contents. The actor sometimes falsely reports one item and sometimes falsely reports several items.

Legal basis: Article 9 of the Administrative Compulsory Law of the People's Republic of China.

Types of administrative compulsory measures:

(1) restricting the personal freedom of citizens;

(2) sealing up places, facilities or property;

(3) seizing property;

(4) Freezing deposits and remittances;

(5) Other administrative compulsory measures.