Fraudulent use of other people's information to report a tax is legally responsible, and light taxes and late fees are required; In the worst case, the court will make a final judgment according to the situation. According to the relevant laws and regulations, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed. Anyone who fraudulently uses another person's ID card as the legal representative to evade taxes shall be criminally liable by the ID card owner. After the identity card owner was arrested, he made it clear that he was just an impostor. After giving up the real tax evaders, the Public Security Bureau will arrest the real tax evaders and deal with them according to law. The responsibility belongs to the impostor, not to the impostor himself. Provisions on the incorporation of a company: Without my knowledge, all legal consequences arising from fraudulent use may not be investigated for legal responsibility. Articles of association of the company: in violation of the provisions of this law, if the company falsely reports its registered capital, submits false materials or conceals important facts by other fraudulent means, the company registration authority shall order it to make corrections, and impose a fine of 50,000 yuan to 500,000 yuan on the company that submits false materials or conceals important facts by other fraudulent means; If the circumstances are serious, the company registration or business license shall be revoked.
Legal basis:
Article 13 of the Tax Administration Law of People's Republic of China (PRC) * * * Any unit or individual has the right to report any violation of tax laws and administrative regulations. The Inspection Bureau of the tax authorities at or above the county level shall set up a reporting center for tax violations, which shall be responsible for accepting the reports of taxpayers' tax violations, and the telephone number, mailing address and postal code of the reporting center shall be announced to the public. Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
Derivative problem:
What is the basic process of tax declaration?
1. When purchasing invoices, you should go to the tax bureau with your IC card and invoice purchase permit. After purchase, the IC card should be inserted into the card reader and read into the anti-counterfeiting tax-controlled invoicing software for invoicing. 2. When invoicing, first insert the IC card into the card reader, and then enter the invoicing system for invoicing. It should be noted that the electronic invoice and the printed invoice paper must be the same invoice. 3. Authentication of input invoices, if your company has obtained VAT invoices at the time of purchase.