1, you can report directly to the local tax inspection bureau with the report materials.

2. You can also report on the tax website. Reporting requires relevant information about tax evasion by the company, which can be sent by email.

3. Another way is to call an anonymous report and tell them the real situation of how to evade taxes, and the tax inspection will take action immediately.

According to the latest Criminal Law Amendment (VIII), there is no crime of "tax evasion". Article 201 is the crime of tax evasion.

Article 201 of the Criminal Law: If a withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, he 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 without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

What is the filing standard for tax evasion?

The standards for filing tax evasion cases are as follows: according to the Criminal Law Amendment (VII), the crime of tax evasion is changed from "tax evasion crime" to "tax evasion crime". This crime refers to the behavior that taxpayers 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, and withholding agents do not pay or underpay the deducted tax by deception or concealment, and the amount is large, or they are subject to two administrative penalties for tax evasion and tax evasion.

The penalties are as follows:

1. Taxpayers make false tax returns or fail to declare by deception or concealment, and evade paying taxes. The amount is more than 50,000 yuan and accounts 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;

2. The taxpayer has been given criminal punishment for evading payment of taxes within five years, or has been given more than two administrative punishments by the tax authorities, and has evaded payment of taxes, the amount of which is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes;

3. The withholding agent fails to pay or underpays the tax withheld or collected by deception or concealment, and the amount is more than 50,000 yuan.

What is the punishment for tax evasion?

1, the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, and the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or the tax authorities give him a second administrative punishment for tax evasion and evade taxes, 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 the amount of tax evasion;

2. If 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, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall be fined not less than one time but not more than five times the amount of tax evasion.