Legal analysis
The crime of tax evasion refers to the behavior that taxpayers make false tax returns or fail to declare by deception or concealment to avoid paying a large amount of tax, accounting for more than 10% of the tax payable, withholding agents fail to pay or underpay the withheld tax by deception or concealment, and the amount is large, or they are punished twice for tax evasion. The objective aspects of this crime are as follows: taxpayers use deception or concealment to make false tax returns or not to declare, and the amount of tax evasion is large, accounting for more than 10% of the tax payable; The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is relatively large. The main elements of this crime include taxpayers and withholding agents. It can be a natural person or a unit. Subjective elements The subjective elements of this crime are intention and negligence. The act of making false tax returns is carried out in a deliberate psychological state. Failure to file tax returns is usually intentional, and sometimes there is the possibility of negligence. For those who fail to file tax returns due to negligence, it is tax evasion, and it is enough to pay taxes according to law, and their behavior does not constitute a crime. Therefore, the subjective elements of the crime of tax evasion are generally intentional.
legal ground
Article 201 of the Criminal Law of People's Republic of China (PRC) * * * A taxpayer who 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.