Enterprises that pay consumption tax are generally relatively standardized enterprises and need to establish accounts. All the income and expenses of an enterprise need to be reflected in the accounts. The tax bureau will inspect the declaration from time to time, and will punish those who fail to declare and pay taxes according to law. There are traffic regulations on the road, and there are tax laws for paying taxes, which taxpayers must abide by.

Data expansion:

The Legal Provisions on Tax Evasion in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) mainly includes: "Taxpayers forge, alter, conceal and destroy account books and vouchers without authorization, overstay or understate income in account books, refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable. The amount of tax evasion accounts for more than 30% of the tax payable/kloc-0, and the amount of tax evasion is/kloc-0. The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount accounts for more than 10% of the taxable amount and the amount is more than 10,000 yuan, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs have been carried out for many times and have not been dealt with, it shall be calculated according to the accumulated amount. "

If the circumstances are minor and do not constitute a crime, the tax authorities shall handle the punishment according to the Tax Administration Law.

Article 203 of the Criminal Law stipulates that: if a taxpayer transfers or conceals property and fails to pay the tax payable, and the tax authorities cannot recover it, if the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.