1, tax reporting methods are as follows:

(1) You can report directly to the local tax inspection bureau with the report materials;

(2) You can also report it on the tax website. Reporting requires relevant information about tax evasion of the company, which can be sent by email;

(3) You can also call to report.

2. Legal basis: Article 13 of the Law of the People's Republic of China on the Administration of Tax Collection.

Any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ that is responsible for investigating and handling it shall keep confidential the informant. The tax authorities shall, in accordance with the provisions, reward the informants.

Article 9

The tax authorities should strengthen team building and improve the political and professional quality of tax personnel.

Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law.

Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to overpay taxes or deliberately make things difficult for taxpayers and withholding agents.

II. What are the circumstances of taxpayers? The tax authorities have the right to verify their tax payable.

1, according to the law can not set up account books;

2. Accounting books should be set up according to law, but they are not set up;

3. Destroying account books without authorization or refusing to provide tax payment information;

4. Although account books are set up, the accounts are confusing or the cost data, income vouchers and expense vouchers are incomplete, making it difficult to audit the accounts;

5, tax obligations, not in accordance with the provisions of the time limit for tax returns, the tax authorities ordered to declare within a time limit, overdue declaration;

6, the taxpayer to declare the tax basis is obviously low, and without justifiable reasons.