(a) illegal acts in violation of daily tax administration:
(1) Failing to handle the tax registration matters as required;
(2) Failing to set up and keep account books as required;
(3) Failing to install and use the tax control device as required;
(4) Failing to report all its account numbers to the tax authorities as required;
(5) Failing to submit financial information to the tax authorities as required;
(6) Other acts violating the daily tax administration.
(two) illegal acts that directly hinder the collection of taxes:
Tax evasion: using various methods and means, not paying or underpaying the tax payable.
Refusal to pay taxes: refusing to pay taxes by threatening violence.
Tax fraud: defrauding the national export tax rebate by falsely reporting exports or other deceptive means.
Avoidance of recovering tax arrears: obstructing the tax authorities from recovering tax arrears by transferring property.
Refusal to pay tax: if the tax is not paid or underpaid within the time limit, it will be paid within the time limit ordered by the tax authorities, and it will not be paid after the time limit.
What are the behaviors that hinder invoice management?
Failing to print, receive, purchase, issue, obtain and keep invoices according to regulations, illegally carrying, mailing or transporting invoices; Store blank invoices, print, forge, alter, buy or resell invoices without permission.
To sum up, it is suggested to refer to the above contents to understand the illegal acts of taxation, not to commit illegal acts and not to evade taxes. Actively fulfill national obligations, promote national development and improve people's quality.
legal ground
Law of the People's Republic of China on the Administration of Tax Collection
Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;
(2) Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) Failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference;
(4) failing to report all its bank account numbers to the tax authorities in accordance with regulations;
(5) Failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.
Taxpayers who fail to apply for tax registration shall be ordered by the tax authorities to make corrections within a time limit; If no correction is made within the time limit, the business license shall be revoked by the administrative department for industry and commerce upon the request of the tax authorities.
Taxpayers who fail to use tax registration certificates in accordance with the provisions, or lend, alter, damage, buy, sell or forge tax registration certificates, shall be fined from 2,000 yuan to 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.