1. What are the consequences of tax evasion if it is discovered by the Inland Revenue Department?
1, tax evasion will have these consequences if it is discovered by the tax bureau: if it is caught for the first time, the tax authorities will pay back the tax payable, pay the late payment fee and accept administrative punishment, and those who do not accept administrative punishment will be sentenced; Whoever evades taxes in a large amount, accounting for more than 10% of the tax payable, but fails to pay, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
2. Legal basis: Criminal Law of People's Republic of China (PRC).
Article 201 A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns 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, 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.
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 back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
Second, what is needed to report tax evasion?
Reporting tax evasion generally requires accounting vouchers, tax bills, contract agreements or other tax evasion records of companies and enterprises. Tax evasion is a serious illegal act. After discovering tax evasion, citizens have the obligation to report to judicial organs or tax authorities and actively cooperate with investigation and evidence collection.
3. What are the tax evasion behaviors?
1. Forging or tampering with account books and vouchers is the most common way of tax evasion.
2. Set up a "small treasury" and an off-balance-sheet account.
3. Multi-line account opening conceals income.
5. Destroy and conceal account books and conceal facts.
6, multi-column expenditure, less income, to confuse the real with the fake.
7. False tax returns.
8. Deceive tax reduction or exemption under various pretexts to evade taxes.
From the above, we can know that tax evasion will have these consequences if it is discovered by the tax bureau: if it is caught for the first time, the tax authorities will pay back the tax payable, pay the late fee, accept administrative punishment, and those who do not accept administrative punishment will be sentenced; Whoever evades taxes in a large amount, accounting for more than 10% of the tax payable, but fails to pay, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.