1. What is the tax recovery period for tax evasion? There are other highlights in the current amendment. For example, in order to reduce the burden on taxpayers, the statutory prosecution period for tax evasion, tax evasion and tax fraud is expected to be limited to 20 years. The current regulations on tax collection and management stipulate that if a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities can recover the tax and late payment fees within three years; Under special circumstances, the recruitment period can be extended to five years. However, "for tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late fees or tax fraud, and the time limit prescribed in the preceding paragraph shall not be limited", that is, for tax evasion, tax refusal or tax fraud, there is no legal time limit for recovery. Shi, director of the Finance and Tax Law Research Center of China University of Political Science and Law, who participated in the solicitation of opinions, told the reporter of 2 1 Century Business Herald that the amendments have been adjusted, some of them have evaded taxes, and the legal prosecution period is less than 20 years, and some of them can still be traced back indefinitely. He believes that these restrictions may be further refined in the future. Some prosecution years can be 15 years, while others can be 20 years. In addition, "declaration and confirmation" is a newly added tax collection and management process in the amendment. Xiong Wei said that this is similar to the "tax assessment" in the current tax collection and management process. Because of tax assessment, many contents belong to the internal management of tax authorities, and "declaration confirmation" is a normal procedure for taxpayers after "tax declaration", that is, when taxpayers submit relevant information, tax authorities need to inform taxpayers whether the information is complete and meets the requirements. Controversy still exists. For example, Article 88 of the current Tax Administration Law, which has been debated in the industry for many years, stipulates that "when a taxpayer, withholding agent, tax payment guarantor and the tax authorities have a tax dispute, they must first pay or remit the tax, late payment fee or provide corresponding guarantee in accordance with the tax authorities' tax decision, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. "That is to say, only by paying taxes first can you apply for administrative reconsideration; Only those who are dissatisfied with the reconsideration can bring a lawsuit to the court. Tax evasion: Article 63 of the Tax Administration Law stipulates that a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or underreports income in account books, or refuses to declare after being notified by the tax authorities, or makes false tax returns and fails to pay or underpays the tax payable is considered as tax evasion. Tax evasion: tax evasion is only due to the fault of the tax authorities, and taxpayers who pay less taxes are called tax evasion. The tax authorities can recover it within 3 years; Under special circumstances, the recovery period can be extended to 10 year. Article 63 of the Tax Administration Law stipulates that if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law. Article 64 of the Tax Administration Law stipulates that if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall be responsible for making corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax. The crime of tax evasion is a serious tax evasion. According to the provisions of the Criminal Law, if a withholding agent evades taxes, fails to pay or underpays deductions, and the amount of tax collected accounts for more than 10% of the taxable amount and exceeds 1 10,000 yuan, it shall be punished according to the crime of tax evasion. The subject of tax evasion crime includes taxpayers and withholding agents, including natural persons and units. Serious tax evasion means: First, the amount of tax evasion is large, that is, the amount of tax evasion accounts for more than 10% of the taxable amount and exceeds 1 10,000 yuan. When calculating the amount of tax evasion, we should pay attention to the tax evasion that the actor has not handled, and calculate the amount of tax evasion cumulatively. Second, the tax authorities imposed a second administrative penalty for tax evasion. This shows that the perpetrator knowingly commits a crime and has subjective malice. Whether the circumstances of tax evasion are serious or not is the key to distinguish tax evasion crime from general tax evasion crime. To sum up, for enterprises or individuals who have tax evasion, if they turn over a new leaf in the future and stop tax evasion, will they escape legal investigation? It depends on the tax collection period. The date in our country is 20 years, which means that tax evasion will be traced back. If there are illegal acts during this period, they can't escape.