It shall report to the reporting center of the local tax authority, and the report may be made by letter, oral, telephone or other forms that the informant thinks convenient. Real-name reporting and anonymous reporting are acceptable, but real-name reporting is rewarded. Informants who are unwilling to provide their names, identities or publicly report acts shall be respected and kept confidential. Informants are encouraged to provide the name, unit, address and factual evidence of tax violations of the informants as much as possible. The evidence to be provided for tax-related reporting should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc., and a copy of the original can be used. Tax evasion refers to the taxpayer's behavior of forging, altering, concealing, destroying account books and accounting vouchers without authorization, overstating expenditure or omitting or underestimating income in account books, or making false tax returns to fail to pay or underpay taxes. For taxpayers who evade taxes, the tax authorities shall recover the taxes and late fees that they fail to pay or underpay, and impose a fine of not less than 50% but not more than five times the taxes that they fail to pay or underpay; If a crime is constituted, criminal responsibility shall be investigated according to law. There are two cases of criminal punishment: taxpayers make false tax returns or fail to declare by deception or concealment, evade paying taxes, and the amount is more than 50,000 yuan, accounting for more than 10% of the total taxable amount of various taxes. After the tax authorities have issued a notice of recovery according to law, they fail to pay the tax payable, pay late fees or accept administrative punishment. Taxpayers who have been subjected to criminal punishment for evading payment of taxes within five years or have been given more than two administrative punishments by the tax authorities, and have evaded payment of taxes in an amount of more than 50,000 yuan, accounting for more than 10% of the total taxable amount of various taxes.
Legal basis:
As stipulated in Article 30 of the Labor Contract Law of the People's Republic of China, if the employer defaults or fails to pay the labor remuneration in full, the employee may apply to the local people's court for a payment order according to law, and the people's court shall issue a payment order according to law. The most effective way is to apply for labor arbitration directly to the local labor administrative department (no charge, no lawyer), and claim compensation from the unit through the award issued by labor arbitration. If you still don't pay compensation, you can apply to the court for compulsory execution.