1, the subject of action is the taxpayer or withholding agent.

The so-called taxpayer refers to the units and individuals who have the obligation to pay taxes as stipulated by laws and administrative regulations. The so-called withholding agent refers to the units and individuals who have the obligation to withhold and remit taxes according to laws and regulations.

2. The subject of the act has committed tax evasion.

Actors mainly evade taxes through the following three means:

First, forge, alter, conceal or destroy account books and vouchers without authorization. Among them, forgery refers to the behavior that the actor makes false account books and accounting vouchers according to the style of real account books and vouchers, so that the fake is the real one, commonly known as "false account"; Alteration refers to the behavior that the actor makes false accounts and vouchers by digging, altering and splicing the account books and vouchers, so as to confuse the false with the true; Concealment refers to the behavior that the actor deliberately hides the account books and accounting vouchers, making it difficult for the tax authorities to verify the tax basis; Unauthorized destruction refers to the act of destroying accounting books and vouchers that are in use or have not expired without the approval of the tax authorities within the statutory preservation period.

Second, the expenditure is listed in the account book, or the income is not listed or listed. Multi-column expenditure refers to the act of filling in a large number of accounts in excess of actual expenditure to offset or reduce the actual income, inflating costs, spreading expenses indiscriminately and reducing profits; Not listing or under-listing income refers to the taxpayer's off-account operation, obtaining taxable income without access to the sales account, directly turning it into profits or special funds, or hanging it in the current account without carrying it forward.

Third, refusing to declare or making false tax returns after being notified by the tax authorities. Among them, refusing to declare after being notified by the tax authorities refers to the behavior of taxpayers who should file tax returns according to law, failing to file tax returns in accordance with laws and administrative regulations, and still refusing to file tax returns after being notified by the tax authorities; "False tax returns" means that taxpayers or withholding agents submit false tax returns, financial statements, tax withholding and remitting reports or other tax declaration materials to tax authorities, such as providing false applications, fabricating false materials such as tax reduction, tax exemption, tax offset, and tax refund after collection.

Taxpayers may use the above means alone or at the same time, as long as they have the above means.

First, it may constitute tax evasion.

3, resulting in underpayment of unpaid taxes.