1. How to collect evidence when reporting tax evasion? Statements and accounting vouchers that conceal sales revenue, accounting vouchers, contract agreements, invoices and receipts, and copies of the original can be used. Now the report is to be entered into the system. No matter whether there is anyone inside the tax department, the tax authorities should inspect the enterprise. When you report, you only need to provide the name of the enterprise, not the name of the legal person. When reporting, the tax authorities will accept it if the informant has certain substantive contents, but it would be better if there is evidence, which includes many kinds, such as off-balance-sheet sales lists and so on. If the final inspection by the tax authorities is true, there will be a certain amount of reward for the informer.
2. Comparing the new expression of "tax evasion" in the new criminal law with the revision of the old and new legal provisions, we can see that: 1. Abandoning the concept of tax evasion. Generally speaking, "stealing" refers to taking property belonging to others as your own, while on the tax issue, the tax payable originally belongs to the taxpayer's legal property. The reason for tax evasion is that the taxpayer fails to fulfill the obligation to pay taxes according to law. Therefore, tax evasion is different from theft in the usual concept, and the new criminal law adopts the expression of "evading paying taxes", from which we can see that legislators' understanding of the concept of "tax evasion" has changed. In essence, taxation is the state's free possession of taxpayers' property by virtue of coercion; From the perspective of tax contract theory, tax is the consideration provided by taxpayers in exchange for government services. In this sense, tax evasion is a taxpayer's violation of a payment obligation. The formulation of changing charges is more in line with general jurisprudence and common sense, more humane and reflects the progress of China's legislation. 2. The crime of tax evasion was established. Changing the crime from "tax evasion" to "tax evasion", replacing "tax evasion" with "tax evasion", and defining the behavior of "tax evasion" as "taxpayers make false tax returns or fail to declare by deception or concealment", this general description is obviously broader than the old provisions, and it is more pocket-like, which will be more conducive to the identification of criminal acts. In particular, "after the tax authorities have issued a notice of recovery according to law, they have paid back the tax payable and paid the late payment fee, and they have been subject to administrative punishment, so they will not be investigated for criminal responsibility; However, except for those who have been criminally punished for evading tax payment within five years or have been given administrative punishment by the tax authorities for more than two times. " The change of this provision shows that legislators tend to consider economic crimes more from the perspective of the harmful consequences of their actions, and can be lenient in dealing with acts that actively recover state losses according to law. It better embodies the criminal policy of combining leniency with severity, and also conforms to the "social harmony" advocated at present. 3, the means of tax evasion in general terms. That is, "taxpayers use deception or concealment to make false tax returns or not to declare" to adapt to all kinds of complicated situations that may occur in practice to avoid paying taxes. All enterprises and citizens are required to pay taxes, so there should be no forgery or concealment of tax information when calculating taxes. If it happens, it will also be tax evasion, and the judicial organs will also punish the suspects for tax evasion, which will be determined according to the amount involved, and if necessary, they will also bear criminal responsibility.