Guoshuihan [2009] No.326 Date of writing: June, 2009-15 Local Taxation Bureau of Xinjiang Uygur Autonomous Region: Your Request for Instructions on Defining the Time Limit for Recovering Undeclared Taxes (No.56 of New Local Taxation Bureau [2009]) has been received. After research, the reply is as follows: Article 52 of the Tax Administration Law stipulates that the tax authorities may recover the unpaid or underpaid taxes, late fees or fraudulent taxes indefinitely. Taxpayers who fail to pay or underpay the tax payable as stipulated in the second paragraph of Article 64 of the Tax Administration Law do not belong to tax evasion, tax refusal or tax fraud. According to the spirit stipulated in Article 52 of the Tax Administration Law, the payback period is generally three years, which can be extended to five years under special circumstances. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), June 15th, 2009 CC: State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning. Interpretation: 1 ? Undeclared? It should be understood as an act that is not subjective and intentional. Failure to declare taxes leads to non-payment or underpayment of taxes? , it should be with? Tax evasion, tax refusal and tax fraud? Are you online? Undeclared? In contrast, it should be understood that the non-subjective intentional behavior of taxpayers leads to non-payment or underpayment of taxes. That is, the taxpayer's non-malicious and unintentional undeclared tax payment behavior causes tax loss. According to the newly revised criminal law, Tax evasion? The concept of is no longer listed in detail, but summarized as? Deception, concealment, false tax declaration or failure to declare to avoid paying taxes? . Here? Do not declare? It should be understood as? Refusing to declare after being notified by the tax authorities? Such behavior; ? Deception and concealment? Including forgery, alteration, concealment, unauthorized destruction of account books, accounting vouchers, multi-column expenditures or income under the column. In other words, it emphasizes the subjective intention of tax evasion, and taxpayers subjectively know that it belongs to tax evasion and still implement it. According to the Law on the Administration of Tax Collection, there is no time limit for the tax authorities to recover taxes, late fees or tax fraud caused by taxpayers' tax evasion, tax resistance and tax fraud. Guo Zi [2005] No.8 13 explains that the tax authorities are not limited by the time limit for recovery of the unpaid taxes declared by taxpayers or investigated by the tax authorities, and should recover the taxes indefinitely according to law. If the enterprise mistakenly thinks that as long as it is? Undeclared? There is no need to pay taxes after the recovery period, and there will be high tax risks. Example 1: Taxpayers' taxes were approved by the tax authorities when handling the tax registration certificate, and taxpayers did not pay any taxes during their operation. After being notified by the tax authorities to file tax returns in time, the taxpayer still fails to file tax returns. This kind of behavior will be regarded as tax evasion, and the time limit for tax authorities to recover taxes is not limited by time. Example 2: When an enterprise was established, it rented an office building for office work, but did not approve taxes such as property tax and land use tax when it went through tax registration, and then purchased real estate for its own use, but failed to pay the property tax and land use tax on time. If the tax authorities do not find the above undeclared tax items within 3 years (5 years), the tax authorities will no longer have the right to recover them after the deadline. Second,? Special circumstances? It means that the tax payment exceeds 654.38+10,000 yuan. According to the Law on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection and No.326 [2009] of the State Council, the tax authorities can recover taxes and late fees within three years, and the time limit for recovering taxes under special circumstances can be extended to five years. Above? Special circumstances? , refers to the taxpayer or withholding agent fails to pay or underpays, fails to deduct or underpays, fails to collect or underpays taxes due to calculation errors, and the accumulated amount is more than 654.38+10,000 yuan. The time limit for payment of late fees and fines shall be calculated from the date when the taxpayer pays the unpaid or underpaid taxes. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.