First, the economic investigation of the tax transfer process
When the tax authorities find that taxpayers have tax evasion, tax evasion, tax fraud and other tax-related illegal acts in tax inspection, auditing or other daily work, the tax authorities will first conduct a preliminary investigation and verification of the enterprises involved. Once an illegal act is confirmed, the tax department will hand over the case materials and relevant evidence to the economic investigation department, that is, the economic investigation department for further investigation.
Second, the investigation and handling of the economic investigation department
After receiving the cases transferred by the tax authorities, the economic investigation department will conduct a detailed investigation and review. They will further collect evidence, verify the facts, and inquire and investigate the people involved in the case according to law. After investigation, it is found that there are indeed tax-related violations, and the economic investigation department will transfer the case to the procuratorate for review and prosecution in accordance with relevant laws and regulations.
Three. Legal liability and criminal punishment
Tax-related violations may face different legal responsibilities according to the seriousness of the case. Under normal circumstances, for minor tax-related violations, the tax authorities will impose administrative penalties, such as fines and overdue taxes. For serious tax-related violations, such as tax evasion and defrauding export tax rebates, those involved may face criminal penalties, including fixed-term imprisonment and criminal detention.
However, it should be noted that whether it will lead to imprisonment depends on the specific case and legal provisions. When trying tax-related criminal cases, the court will comprehensively consider the nature of the behavior of the people involved, the seriousness of the circumstances, the degree of social harm and other factors, and make a judgment according to law.
To sum up:
Transferring tax to economic investigation is a way to thoroughly investigate and deal with tax-related violations, but it does not mean that you will definitely go to jail. Whether you will be subject to criminal punishment depends on the specific case and legal provisions. Therefore, taxpayers should strictly abide by the provisions of the tax law in their daily business activities to avoid tax-related violations.
Legal basis:
Criminal law of the people's Republic of China
Article 20 1 stipulates that:
Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade 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.
People's Republic of China (PRC) tax collection management law
Article 63 provides that:
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. 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.