1. How to report the telephone number of tax evasion in online stores? You can report it by telephone. The telephone number of tax evasion is 12366, which is the special telephone number of the national tax authorities that State Taxation Administration of The People's Republic of China applied to the Ministry of Information Industry for approval in 200 1 year to meet the needs of strengthening and improving tax service. 12309 the telephone reception system of the procuratorate. The procuratorate is responsible for the investigation and prosecution of tax evasion cases and can report them directly. Two, the report can be made by letter, oral, telephone or other forms that the informant thinks convenient. Third, real-name reporting and anonymous reporting are acceptable, but real-name reporting is rewarded. Informants who are unwilling to provide their names, identities or publicly report acts shall be respected and kept confidential. Informants are encouraged to provide the name, unit, address and factual evidence of tax violations of the informants as much as possible. The evidence to be provided for tax-related reporting should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc., and copies of the original can be used. The crime of tax evasion constitutes the so-called crime constitution, which refers to the sum of the objective and subjective elements that are stipulated in the criminal law and conform to the basic characteristics of the concept of crime. Specifically, it refers to the sum of four categories of elements: the object of crime, the objective aspect of crime, the subject of crime and the subjective aspect of crime. It is of great significance to understand and apply the criminal law, is the basis to distinguish crime from non-crime, is the specific boundary to distinguish this crime from that crime, and is the scale to measure misdemeanor and felony. Article 20 1 of the Criminal Law of the People's Republic of China (hereinafter referred to as the Criminal Law) is an important crime of "endangering tax collection and management". How to correctly understand and apply it is of great significance for maintaining tax order and cracking down on tax evasion. Therefore, the author makes a brief analysis of the constitution of the crime of tax evasion to help everyone understand and apply the crime correctly. Article 201 of the Criminal Law 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 and accounts 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 have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times. To sum up, it is our duty as citizens to pay taxes to the country according to law, and the behavior of tax evasion is very serious, so relevant personnel should report this behavior in time after discovering it, and report it as long as they provide evidence of tax evasion of the other party or company, or report it anonymously.