1. Violation of tax administration and punishment (master)

(1) 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 more than 2,000 yuan 1 10,000 yuan shall be imposed:

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 accounting treatment methods and accounting software to the tax authorities for the record in accordance with regulations;

(4) failing to report all its bank accounts to the tax authorities in accordance with the regulations;

(5) failing to install or use the tax control device in accordance with the regulations, or damaging or changing the tax control device without authorization;

⑥ The taxpayer fails to go through the formalities of verifying or replacing the tax registration certificate in accordance with the regulations.

Example1If a single-choice taxpayer fails to apply for tax registration, change or cancellation of registration within the prescribed time limit, if the circumstances are serious, a fine of () will be imposed. (2000)

A. more than 2,000 yuan and less than 5,000 yuan

B. 1000 yuan or more 10000 yuan or less

C more than C.2000 yuan 10000 yuan.

D. 1000 yuan to 5,000 yuan.

Answer c

Example 2. In the following acts of multiple-choice taxpayers, if the circumstances are serious, a fine of more than 2,000 yuan 1 10,000 yuan can be imposed (). (20 12 years)

A. Failing to file tax returns within the prescribed time limit

B. Arrears of tax payable

C. Making false tax returns

D. Unauthorized destruction of tax control devices

E. Failure to apply for tax registration

Answer AD

(2) If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If it fails to make corrections within the time limit, the tax authorities shall request the administrative department for industry and commerce to revoke its business license.

Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate, shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.

(3) If the withholding agent fails to set up and keep the tax withholding and collecting account books or keep the accounting vouchers and relevant materials of the tax withholding and collecting, the tax authorities shall order it to make corrections and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of 2,000 yuan to 5,000 yuan shall be imposed.

Example: If the withholding agent with multiple choice questions fails to set up and keep the tax withholding and collecting account books or keep the accounting vouchers and relevant materials of tax withholding and collecting, the tax authorities shall order him to make corrections; If no correction is made within the time limit and the circumstances are serious, a fine of () shall be imposed. (1999)

A.under A.2000 yuan

B.2000 yuan to 5,000 yuan.

C more than C.2000 yuan 10000 yuan.

D. 10000 yuan to 50000 yuan.

Answer b

(4) If a taxpayer or withholding agent fails to file tax returns and submit tax information within the prescribed time limit, or if the withholding agent fails to submit the tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a prescribed time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2,000 yuan 1 10,000 yuan may be imposed.

2. Tax arrears and punishment

Tax arrears refer to the act of failing to pay taxes within the time limit.

(1) Punishment for taxpayers: The tax authorities shall recover the unpaid taxes and late fees, and impose a fine of more than 50% and less than 5 times the unpaid taxes.

(2) Penalties for withholding agents: The tax authorities shall recover taxes from taxpayers, and the withholding agents shall be fined 50% to 3 times of unpaid taxes.

3. Tax evasion and punishment (mastery)

On February 28th, 2009, the National People's Congress passed the Criminal Law Amendment, which amended the crime of tax evasion.

Article 201 of the revised Criminal Law stipulates that taxpayers who make false tax returns or fail to make tax returns 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 shall also be fined; If the amount is huge and accounts 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.

Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

note:

The Law on the Administration of Tax Collection stipulates that (textbooks are cancelled, familiar): taxpayers adopt ① forgery, alteration, concealment and unauthorized destruction of account books and accounting vouchers; (2) itemizing expenses or omitting or omitting income in the account books; (3) refusing to declare after being notified by the tax authorities, or (4) making false tax returns, resulting in non-payment or underpayment of tax payable is tax evasion. For taxpayers who evade taxes, the tax authorities shall recover the taxes and late fees that they fail to pay or underpay, and impose a fine of more than 50% and less than 5 times of the taxes that they fail to pay or underpay; If a crime is constituted, criminal responsibility shall be investigated according to law.

4. Refusal to pay taxes and punishment

Refusal to pay taxes refers to the act of refusing to pay taxes by threatening violence. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the taxes and late fees and impose a fine of not less than 0/kloc and not more than 5/cloc. If the case constitutes a crime, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than/kloc-0 but not more than 5 times; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 7 years, and shall also be fined not less than 0/kloc and not more than 5 times. Whoever refuses to pay taxes by violent means and causes serious injury or death shall be given a heavier punishment and fined according to the crime of injury and homicide.

5. Bribery and punishment

Whoever commits bribery shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever seeks illegitimate interests due to bribery, if the circumstances are serious, or causes great losses to the national interests, shall be sentenced to fixed-term imprisonment of not less than 5 years 10 years; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and may also be confiscated.

6. Tax fraud and punishment

The tax authorities shall recover the export tax rebate defrauded by them and impose a fine of 1 times but not more than 5 times. If the case constitutes a crime, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 1 times but not more than five times; if the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than 1 times and not more than five times for tax fraud; If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 1 0 but not more than 5 times or his property shall be confiscated.

7. Other illegal acts and penalties

(1) Those who illegally print, lend, resell, alter or forge tax payment vouchers shall be ordered by the tax authorities to make corrections and be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

(2) If banks and other financial institutions fail to register the number of tax registration certificate in the account of taxpayers engaged in production and business operations in accordance with the provisions of the Tax Administration Law, or fail to register the account number of taxpayers engaged in production and business operations in the tax registration certificate in accordance with the provisions, the tax authorities shall order them to make corrections within a time limit and impose a fine ranging from 2,000 yuan to 20,000 yuan; If the circumstances are serious, a fine of not less than 20 thousand yuan but not more than 50 thousand yuan shall be imposed.

(3) If taxpayers or withholding agents illegally provide bank accounts, invoices, certificates or other conveniences, resulting in unpaid or underpaid taxes or defrauding the state export tax rebate, the tax authorities may, in addition to confiscating illegal income, impose a fine of less than 1 times of unpaid, underpaid or defrauded taxes.

(4) In accordance with the Tax Administration Law, when the tax authorities go to stations, docks, airports, postal enterprises and their branches to check the relevant information of taxpayers, if the relevant units refuse, the tax authorities shall order them to make corrections and may impose a fine of less than 1 10,000 yuan; If the circumstances are serious, a fine of 1 10,000 yuan but not more than 50,000 yuan shall be imposed.