The fine standard depends on the nature, circumstances and severity of the illegal acts of taxpayers and withholding agents.
First, the basic principles of tax bureau fines
The purpose of the tax bureau's fine is to maintain the seriousness and fairness of the tax law and ensure the smooth progress of tax collection and management. Therefore, the fine standard should follow the principles of fairness, openness, rationality and moderation, which should not only reflect the punishment of illegal acts, but also avoid unnecessary burden to taxpayers or withholding agents.
Two, the specific standards of tax bureau fines
The specific standards of tax bureau fines vary according to the nature of illegal acts. For example, for serious illegal acts such as tax evasion and tax evasion, the tax authorities will impose a fine according to a certain proportion according to the amount of tax evasion, and may add a late fee. For minor illegal acts such as failing to report and submit tax information according to regulations, the tax authorities will impose a certain fine and ask for correction within a time limit.
In addition, the tax bureau will make appropriate adjustments to the amount of fines according to the taxpayer's attitude, correction and degree of cooperation. For example, for taxpayers who actively cooperate with the tax authorities to investigate and take the initiative to correct illegal acts, the tax authorities may reduce or exempt fines as appropriate.
Three, the tax bureau fine procedures
Before making a fine decision, the tax bureau shall investigate and collect evidence according to law and inform the taxpayer or withholding agent of the relevant facts, reasons and basis. Taxpayers and withholding agents have the right to make statements, defend themselves and apply for a hearing. After making a fine decision, the tax authorities shall promptly serve the fine decision on taxpayers and withholding agents, and inform them of the time limit and method for paying the fine.
To sum up:
The fine imposed by the tax bureau is an administrative punishment measure given by the tax authorities to taxpayers or withholding agents who violate tax laws, administrative regulations or tax administration regulations. The fine standard varies according to the nature, circumstances and severity of the illegal act, and follows the principles of fairness, openness, reasonableness and moderation. Before making a fine decision, the tax authorities shall investigate and collect evidence according to law to protect the legitimate rights and interests of taxpayers or withholding agents.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 63 provides that:
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits income in account books, or refuses to declare or falsely report tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
People's Republic of China (PRC) tax collection management law
Article 68 provides that:
If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law.