As taxpayers or withholding agents, they should pay the relevant taxes within the prescribed time limit, but in reality some people will make illegal acts of tax evasion for their own interests and take the initiative to bear the consequences of tax evasion.

Consequences of voluntarily paying back the tax evaded 1 If the tax evaded is paid back, the tax authorities will usually impose the first administrative punishment on the enterprises or citizens suspected of tax evasion, and will not pursue criminal responsibility; However, those who continue to evade taxes after administrative punishment will be directly investigated for criminal responsibility. Especially in five years, if you are punished for tax evasion, you will only be punished for the third time. Those who cooperated with the administrative organ to pay the fine twice before shall not be investigated for criminal responsibility.

How to avoid tax evasion

(a) to strengthen the publicity of tax law, improve tax awareness. All enterprises, institutions, social organizations and other organizations approved by the relevant state departments and registered according to law shall pay taxes according to law. First, strengthen the education of tax law, and incorporate tax law into the content of legal education, which should not only educate all citizens, but also be regarded as one of the conditions for leaders and accountants of enterprises and institutions to hold positions; Make use of newspapers, radio, television and other news media to make the tax law widely known, that is, every citizen realizes the importance of taxation to society and himself, enhances the tax awareness of the whole nation, gradually establishes a new social trend of paying taxes according to law and shamefully evading taxes, and cultivates citizens' awareness of paying taxes according to law.

(2) Improve the tax system and block the source of tax evasion. The defect of the tax system has become the chief culprit of tax evasion. To put an end to tax evasion, we must do a good job in source reform. Because the tax system is too complicated, it reduces the transparency and operability, increases the difficulty and cost of collection and management, resulting in the lack of collection and management. Therefore, the formulation of the tax law should be detailed and appropriate, not too cumbersome or too simple. The detailed should be detailed, and the simplified should be simplified. Let taxpayers see clearly and calculate clearly. At the same time, we should speed up the reform of major taxes such as value-added tax, enterprise income tax and personal income tax.

(3) Strengthen the collection management. On the one hand, it is necessary to increase the punishment, increase the tax evasion cost of taxpayers, and let tax evaders "make ends meet" in the game process. On the other hand, while cracking down on tax evasion, we should try our best to reduce the inspection cost and improve administrative efficiency, so as to curb the increase of tax evasion probability and improve the prestige of tax law and tax authorities.

(4) Clarify the right of tax collection and management. In the field of income tax collection and management, the unclear right of tax collection and management often leads to various policies and local protectionism. Local tax authorities collude with local enterprises for their own interests, sacrifice national interests and condone tax evasion. We can consider taking enterprise income tax as the nature of central tax, and put the collection of enterprise income tax under the unified collection of national tax departments, so as to strengthen the centralized management of collection behavior, improve the efficiency of tax collection and put an end to corruption.

Consequences of voluntarily paying back tax evasion 2. Taxpayers fail to pay taxes within the statutory time limit, and this behavior meets the constitutive requirements stipulated in Article 63 of the Tax Administration Law, which constitutes tax evasion. Overdue payment of taxes does not affect the nature of the behavior. Taxpayers take the initiative to make corrections and declare supplementary taxes before the tax inspection by the inspection bureau, and the tax authorities have no evidence to prove that taxpayers have the subjective intention to evade taxes, so they will not be treated as tax evasion.

From State Taxation Administration of The People's Republic of China's reply, it can be seen that after the taxpayer's illegal behavior constitutes tax evasion, in view of its harmful consequences, it does not affect the nature of tax evasion. If two conditions are not met according to the needs of tax evasion, one is that the tax authorities have no evidence to prove that taxpayers have the subjective intention of tax evasion, and the other is that taxpayers take the initiative to correct and declare tax payment before the tax inspection by the inspection bureau. In fact, although some companies pay taxes before the tax inspection by the inspection bureau, if there is subjective intention of tax evasion, it should be punished as tax evasion. However, the taxpayer's remorse can be considered as a discretionary factor of the tax authorities.

What are the consequences of tax evasion?

1, economic responsibility: (1) late payment of taxes, with a daily late payment of 0.5 ‰; (2) Fine: If the amount of tax evasion is less than 6.5438+0 million yuan or the proportion of tax evasion to the taxable amount is less than 654.38+0%, the tax authorities shall recover the tax evasion and impose a fine of more than 50% and less than 5 times the tax evasion.

2, administrative responsibility to the industrial and commercial departments to revoke the business license, take tax preservation and enforcement.

3. Criminal responsibility: the amount of tax evasion accounts for more than 10% of the tax payable, the amount of tax evasion is more than 10000 yuan, or the tax authorities have given tax evasion punishment twice for tax evasion, and they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 1 times but not more than 5 times; The amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 654.38+10,000 yuan. He shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 7 years, and shall be fined 654.38+0 times but not more than 5 times for tax evasion. Of course, those who bear criminal responsibility are generally the company's legal representative, financial controller and handling personnel.

Consequences of voluntary payment of tax evasion 3. Self-examination and tax payment also need to pay late fees. According to the provisions of Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer or withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order it to do so within a specified time limit. In addition, taxpayers and withholding agents will be charged a late fee of 0.5% of the overdue tax on a daily basis.

In the above provisions, taxpayers have no reason to delay the payment of taxes, that is to say, if taxpayers or withholding agents substantially delay the payment of taxes, they shall pay the corresponding late fees in accordance with the provisions. Therefore, for taxpayers or withholding agents, self-examination and tax payment also need to pay late fees.

Legal circumstances of not paying late fees

1, the tax authorities are responsible for

Article 52 of the Law on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee. Article 80 of the Detailed Rules for the Implementation of the Tax Administration Law further clarifies what is the responsibility of the tax authorities: "The responsibility of the tax authorities mentioned in Article 52 of the Tax Administration Law refers to the improper application of tax laws, administrative regulations or illegal law enforcement by the tax authorities".

Tip: Undoubtedly, it is very difficult to prove that the tax authorities are at fault in practice.

2, beyond the pursuit period

The Law on the Administration of Tax Collection also stipulates that in addition to the responsibilities of the tax authorities, if taxpayers or withholding agents fail to pay or underpay the tax due to miscalculation and other reasons, the tax authorities may recover the tax and late payment fees within three years; Under special circumstances, the collection period can be extended to five years (the tax amount exceeds 654.38 million yuan).

Tip: If the collection period exceeds 3 years or 5 years, not only do you not have to pay late fees, but you also don't have to collect taxes. However, it should be noted that for tax evasion, tax resistance and tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, which is not limited by the time limit specified in the preceding paragraph.

3. Withholding tax should be deducted.

The Reply of State Taxation Administration of The People's Republic of China on the Withholding and Paying Individual Income Tax by Administrative Organs (Guo [2004]1199) clearly states: "According to the principles stipulated in the Tax Administration Law, withholding agents shall withhold and pay unpaid taxes, and no late fees shall be charged from taxpayers or withholding agents regardless of whether the revised Tax Administration Law is applicable."

4. The adjustment of tax policy leads to

For a specific tax item, due to the adjustment of tax policy, no late fee shall be added when filing annual tax payment. For example, as stipulated in the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Tax Declaration of Enterprise Income Tax in 2008 (Guo [2009] No.286), for individual policies determined after May 3, 2009, which involve tax adjustment and need to be refunded, taxpayers can go to the tax authorities to make corrections by themselves before February 3, 2009.