1. Visit official website, State Taxation Administration of The People's Republic of China, China, and select "Illegal Report" in the interactive exchange area to enter the "Tax Illegal Report" link;

2. Provide personal information, business information and address. The identity of the whistleblower and relevant financial information;

3. Describe the defendant's illegal behavior in detail, including time, place, units involved and people who may know;

4. Reporting can be done in writing, orally or by telephone. Real-name reporting may be rewarded, and anonymous reporting is also accepted, but information security should be guaranteed. Submit it to the reporting center of the local tax authorities to ensure that the content of the report is within the jurisdiction of the tax authorities. The types of reported illegal acts include but are not limited to tax evasion, tax fraud, false invoicing, etc.

Tax supervision and compliance:

1. Functions of tax regulatory agencies: responsible for the formulation and implementation of tax laws and regulations, and supervising tax registration, declaration and payment;

2. Tax compliance review: review the financial statements and tax returns of enterprises and individuals to ensure tax compliance;

3. Tax inspection process: the tax authorities investigate suspected tax evasion, including on-site inspection and audit;

4. Tax legal sanctions: for tax evasion that is verified, penalties shall be imposed according to law, including fines, tax recovery and even criminal responsibility;

5. Tax credit evaluation system: by evaluating taxpayers' tax payment behavior, credit records are established, tax compliance behaviors are rewarded, and illegal behaviors are punished.

To sum up, individuals or units can submit written, oral and telephone reports to the reporting center of the local tax authorities through the column of "Reporting Tax Violations" in official website, State Taxation Administration of The People's Republic of China, and provide information, financial data and detailed explanations of the reported violations, whether real names or anonymity, to expose tax evasion, tax fraud, false invoicing and other tax violations.

Legal basis:

Measures for the administration of reporting tax violations

Article 9

Informants shall abide by laws, administrative regulations and other provisions in the process of reporting; It shall be responsible for the authenticity of the report materials provided by it, and shall not fabricate or distort the facts, or falsely accuse or frame others; It shall not harm the interests of the state, society and collectives or the legitimate rights and interests of other citizens.

Article 10

The whistleblower shall provide the name, address and clues of tax violations of the whistleblower; As far as possible, provide the defendant's unified social credit code (ID number), legal representative and actual controller information and other relevant certification materials. Informants are encouraged to provide written report materials.

Article 11

When receiving a real-name report, the reporting center shall accurately register the information of the real-name whistleblower. If a public prosecutor reports a crime in his own name, it shall be put forward by himself; If a real name report is made in the name of the unit, it shall be entrusted to the staff of the unit. If many people jointly report their real names, determine the first contact person; If it is not determined, the first signatory of the report materials shall be the first contact person.