Tax authorities are in charge of tax evasion by criminals, and general tax evasion can be punished by tax authorities in accordance with the relevant provisions of administrative management. However, tax evasion involving subjective large amounts constitutes a criminal offence, which requires public security organs to file a case for investigation and judicial judgment.
The constitution of the crime of tax evasion
The subject of tax evasion. The subject of a crime refers to a natural person or unit that has committed a criminal act and should bear criminal responsibility for its own actions according to law. The subject of the crime of tax evasion is a special subject, namely taxpayers and withholding agents.
I hope the above contents can help you. If you have any other questions, please consult a professional lawyer.
Legal basis: Article 63 of the Law of the People's Republic of China on Administration of Tax Collection.
Taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overstay expenditures or omit or omit income in account books, or refuse to declare or make false tax returns after being notified by tax authorities, and fail to pay or underpay the tax payable, are tax evaders. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.