First, do you need evidence to report corporate tax evasion?
1. To report tax evasion by a company, evidence of tax evasion must be provided.
2. The evidence required for tax declaration should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc. , and you can use a copy of the original.
3. Report to the reporting center of the local tax authorities.
4, the tax authorities to accept tax cases, should listen to the opinions of insiders, relevant units and the masses, according to the illegal situation to determine the investigation method:
(1) Tax cases with clear illegal facts, minor circumstances and small amount that can be characterized without organizing investigation may not be filed;
(2) All tax cases with serious illegal circumstances, bad circumstances, complicated cases, large amount, wide coverage and great influence that need to be investigated and dealt with shall be put on file. The specific filing standards shall be determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government according to local conditions.
5. For tax cases that need to be investigated, the undertaker or undertaker of the competent tax authority shall put forward a tax case filing report, and the case shall be investigated after being examined and approved by the competent person in charge.
6. Legal basis: criminal law
Article 20 1
In the crime of tax evasion, 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 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, accounting 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.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Second, how to judge tax evasion?
Tax evasion will constitute tax evasion. According to Article 20 1 of the Criminal Law, the sentencing standards are as follows:
1. Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade 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.
2. A huge amount, accounting for more than 30% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.