First, how to help others to evade taxes and sentence?
1, generally speaking, helping others evade taxes will involve criminal punishment, because helping others evade taxes is a crime of tax evasion. For criminals who evade taxes and evade taxes, those who have a good attitude of pleading guilty and assist the public security organs in arresting criminal suspects can generally be sentenced to fixed-term imprisonment of not more than three years.
2. Legal basis: Criminal Law of People's Republic of China (PRC).
Article 25 The concept of * * * with crime * * with crime refers to a crime intentionally committed by two or more persons.
If two or more people commit a negligent crime, they shall not be punished as negligent crimes; Those who should bear criminal responsibility should be punished according to the crimes they committed.
Article 27 A person who plays a secondary or auxiliary role in the same crime is an accessory.
An accessory shall be given a lighter, mitigated or exempted punishment.
Article 201 A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
If the 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, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
Second, how to report tax evasion
1, you can report to the tax bureau, you can call to report, you can also write a tip-off letter, and you can provide corresponding clues.
2. Legal basis: Article 13 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration stipulates that any unit or individual has the right to report any violation of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall give awards in accordance with regulations.
3. How long is the prosecution period for tax evasion?
The prosecution period for tax evasion is 5 to 10 years. Article 87 of the Criminal Law stipulates that crimes exceeding the following time limit shall not be prosecuted:
(1) Five years have passed if the statutory maximum penalty is less than five years of fixed-term imprisonment;
(2) Ten years if the statutory maximum penalty is fixed-term imprisonment of not less than five years but not more than ten years;
(3) Fifteen years if the statutory maximum penalty is fixed-term imprisonment of not less than ten years;
(4) Twenty years have passed if the maximum legal punishment is life imprisonment or death penalty. 20 years later, if it is deemed necessary to prosecute, it shall be submitted to the Supreme People's Procuratorate for approval.
From the above, we can know that generally speaking, helping others to evade taxes will be punished, because helping others to evade taxes is a crime of tax evasion. For criminals who evade taxes and evade taxes, those who have a good attitude of pleading guilty and assist the public security organs in arresting criminal suspects can generally be sentenced to fixed-term imprisonment of not more than three years.