According to the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Prosecution Standards of Economic Crime Cases, taxpayers who evade taxes and are suspected of one of the following circumstances shall be prosecuted:

1, the amount of tax evasion is more than 1 10,000 yuan, and the amount of tax evasion accounts for more than 10% of the total tax payable;

2, although not up to the prescribed amount, but received more than two administrative penalties for tax evasion, and tax evasion.

Second,? Tax evasion? The punishment standard of

According to the provisions of Articles 201st and 211th of the Criminal Law, the penalties for tax evasion are as follows:

1, punishment for crimes committed by natural persons:

Article 201 of the Criminal Law 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 taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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.

2, the punishment of unit crime:

Article 211 stipulates that if a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with these articles.

Third, how to report?

You can report to the local tax authorities (national tax or local tax) anonymously or in real name, and it is best to provide relevant evidence;

Article 1 In order to encourage citizens to assist in tax protection, crack down on tax evasion and maintain tax order, these Provisions are formulated in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, combined with the actual situation in our province.

Article 2 These Provisions shall apply to all citizens who report all kinds of tax evasion cases managed by local tax authorities in our province and verified by local tax authorities.

These Provisions shall not apply to anonymous reporting and tax evasion cases reported by tax authorities (including divorced and retired tax personnel) and staff of other state organs or instructed others to report.

Informants who are suspected of or involved in reporting tax evasion cases shall not be rewarded. However, when handling a case, it may be given a lighter or exempted punishment.

Article 3 The term "tax evasion" as mentioned in these Provisions refers to the taxpayer's act of forging, altering, concealing or destroying account books and vouchers without authorization, overstating expenditure or underreporting income in account books, and failing to pay or underpaying tax payable by means of false tax returns.

Article 4 Local tax authorities at or above the county (city, district) level shall be responsible for accepting citizens' reports on tax evasion cases and giving rewards to those who report meritorious deeds. The specific work is carried out by the reporting center set up by the local tax authorities.

Local tax authorities should establish and improve various systems for accepting, investigating and rewarding tax evasion cases.

Article 5 Informants may report by letter, telephone or interview. When reporting, I should explain my name, ID number, work unit, home address and other relevant information to the local tax authorities that accept tax evasion cases. If two or more persons report jointly, they shall explain their respective above-mentioned situations separately for inspection.

Article 6 When accepting a reported case and rewarding an informer, the local tax authorities must keep confidential the informer and ensure that the informer's name, ID number, work unit, home address, report content and other information will not be leaked.

Article 7 The local tax authorities shall, according to the clues provided by the informants, determine the informants and the reward amount within 10 days after the case is closed.

Article 8 If the same tax evasion case is reported by many people for many times, the first informant shall be the main reward object. If two or more persons report jointly, it shall be the first informant. The order of reporting shall be subject to the registration of reported cases accepted by the tax authorities. However, if the information provided by other informants has a direct effect on finding out the case, they may be rewarded as appropriate.

Ninth more than two people (including two people) jointly report the same case, according to a case of reward, by the joint signature to receive bonuses.

Article 10 The reward for informants shall be determined according to the amount of tax recovered from reported cases:

(1) If the tax recovered is less than 654.38+0,000 yuan, the bonus will be paid within 654.38+0,000 yuan;

(2) The amount of tax recovered is more than 6,543,800 yuan (including 6,543,800 yuan) but less than 30,000 yuan, and the bonus amount is 6,543,800 yuan to 3,000 yuan;

(3) If the amount of tax recovered is more than 30,000 yuan (including 30,000 yuan) but less than 60,000 yuan, the bonus amount is 3,000 yuan to 6,000 yuan;

(4) The amount of tax recovered is more than 60,000 yuan (including 60,000 yuan) but less than 6,543,800 yuan, and the bonus amount is 6,000 yuan to 6,543,800 yuan;

(5) If the tax recovered is more than 654.38 million yuan (including 654.38 million yuan) but less than 300,000 yuan, the reward amount is 654.38 million yuan to 30,000 yuan;

(6) If the tax recovered is more than 300,000 yuan (including 300,000 yuan), appropriate rewards shall be given within 10% of the tax recovered, but the maximum reward amount shall not exceed 654.38+10,000 yuan.

Eleventh reward informants bonuses, after the audit of the local tax authorities, reported to the finance department at the same level for special allocation.

Twelfth local tax authorities decided to reward informants and reward amount, should promptly notify the informants themselves. If there are more than two informants, they shall be notified separately. Informants who receive rewards should hold their identity cards to the units designated by the local tax authorities within 60 days after receiving the notice, and those who fail to receive them within the time limit are deemed to have given up automatically.

Thirteenth informants to receive bonuses, should sign my name, registration ID number, after the county (city, district) local tax authorities in charge of the leadership of the confirmation, that is, the payment of bonuses.

The bonus receipt is uniformly printed by the Provincial Local Taxation Bureau.

Article 14 When rewarding informants, local tax authorities should strictly verify them to prevent fraudulent bonuses. Due to the dereliction of duty of the tax authorities and their staff, resulting in the bonus being defrauded, the main leaders of the unit and the person directly responsible shall be given administrative sanctions; If a crime is constituted, criminal responsibility shall be investigated according to law.

Fifteenth of the illegal means to defraud the bonus, the bonus should be recovered according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Sixteenth local tax authorities and their staff in violation of the provisions of the disclosure of informants information, resulting in retaliation against informants, informed criticism, the tax authorities believe that the disclosure of informants information, and give administrative sanctions to the relevant leaders and directly responsible persons; If a crime is constituted, criminal responsibility shall be investigated according to law.

Seventeenth informants who have been retaliated for reporting tax evasion cases shall be given administrative sanctions against those responsible for retaliating against informants and may also be fined up to 2000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 18 Informants who report that local tax payers have transferred or hidden their property, which makes it impossible for the tax authorities to recover the taxes owed by taxpayers, and who report that taxpayers have defrauded local tax reduction, exemption or refund, which are verified through investigation, may reward informants with reference to these Provisions.

Article 19 These Provisions shall come into force as of the date of promulgation.