1. Will bank cards that evade taxes be frozen?
Article 38 of the Tax Administration Law: If the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may order them to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. If a taxpayer cannot provide a tax payment guarantee, the tax authorities may take the following tax preservation measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:
1. Notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the tax payable;
2. Seizure or seal up the taxpayer's commodities, goods or other property whose value is equivalent to the taxable amount.
If the taxpayer pays the tax within the time limit specified in the preceding paragraph, the tax authorities must immediately lift the tax preservation measures; If it fails to pay the tax within the time limit, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may notify the taxpayer's bank or other financial institution in writing to withhold the tax from its frozen deposits, or auction or sell the goods, articles or other property that have been sealed up or detained according to law, and use the proceeds from the auction or sale to offset the tax.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of tax preservation measures.
2. What are the penalties for tax evasion?
1. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If the case constitutes a crime, criminal responsibility shall be investigated according to law;
2. If the withholding agent fails to pay or underpays the tax withheld or collected in the above-mentioned way, the tax authorities shall recover the tax and late fees that he fails to pay or underpays, and impose a fine of more than 50% and less than five times the tax that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.
3. Article 201 of the Criminal Law stipulates: "A taxpayer who makes false tax returns or fails to declare by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, 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, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and fined. " If the withholding agent fails to pay or underpays the tax 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. "If the acts mentioned in the preceding two paragraphs have been repeatedly implemented without treatment, it shall be calculated according to the accumulated amount." "Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; However, unless you have received criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities for more than two times. "
Then, will the bank card for tax evasion be frozen? The answer is yes, because the Tax Administration Law stipulates that the bank will freeze the taxpayer's deposit amount after notifying the taxpayer to open an account in writing, in other words, the taxpayer's bank card will also be frozen.