Whether the risk taxpayer will automatically release it needs to be judged according to the specific situation. If risk taxpayers can actively cooperate with the investigation of tax authorities, take the initiative to correct mistakes, pay back taxes and pay corresponding fines, then their risk level may be reduced or even lifted. However, if the risk taxpayer has serious illegal acts, such as intentional tax evasion, tax evasion and so on. Then its risk level may rise, and the tax authorities will take stricter regulatory measures and even conduct criminal prosecution. In this case, taxpayers at risk will not be released automatically, but only after investigation and handling by tax authorities.
In addition, for the termination of risk taxpayers, it is also necessary to consider whether they comply with the provisions of relevant laws and regulations. For example, the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "Taxpayers shall pay taxes according to law, declare and pay taxes truthfully, and accept the supervision and inspection of tax authorities." If risk taxpayers fail to comply with these regulations, their risk level may continue to rise, but it will not be automatically lifted.
To sum up:
Whether risk taxpayers will automatically reduce or exempt depends on the specific situation. If risk taxpayers can actively cooperate with the investigation of tax authorities and take the initiative to correct their mistakes, then their risk level may be reduced or even lifted. However, if there is a serious violation of the law, it needs to be investigated and handled by the tax authorities before it can be lifted. In addition, it is also necessary to consider whether risk taxpayers comply with relevant laws and regulations.
Legal basis:
The Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "Taxpayers shall pay taxes according to law, declare and pay taxes truthfully, and accept the supervision and inspection of tax authorities."
The Criminal Law of People's Republic of China (PRC) stipulates: "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 taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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. "