Legal analysis: Yes. As long as the evidence is sufficient and realistic, the tax bureau will be responsible for the authenticity of the reporting materials provided, and it is not allowed to frame or fabricate facts to report tax evasion. However, it must meet the filing standards for not paying or underpaying the tax withheld and remitted, and the amount is more than 50,000 yuan. The reporting center of the Inspection Bureau accepts reporting matters: suspected tax evasion, evasion of tax recovery, tax fraud, false issuance, forgery, illegal provision, illegal receipt of invoices and other tax violations.

Legal basis: Article 63 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration, taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overstay expenses or omit or omit income in account books, or refuse to declare or make a false report on tax payment after being notified by the tax authorities, and fail to pay or underpay the tax payable are tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more 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.