1, the following circumstances shall be given a lighter punishment:
(1), the violator voluntarily reports the illegal facts of others, which are verified by the tax authorities;
(2) The tax administrative counterpart takes the initiative to take remedial measures against the established illegal facts to minimize the harmful consequences.
2. The tax administrative counterpart shall be given a lighter punishment in any of the following circumstances in tax collection:
(1), tax inspection found that taxpayers and withholding agents fabricated false tax basis, which did not result in unpaid or underpaid taxes, but falsely reported losses below 654.38 million yuan (inclusive), accounting for less than actual losses 10% (inclusive);
(two) the taxpayer fails to pay the tax payable, and by means of transferring or concealing property, prevents the tax authorities from recovering the unpaid tax of less than 2000 yuan;
(3) illegally providing bank account numbers, invoices, vouchers or other conveniences for taxpayers and withholding agents, resulting in unpaid or underpaid taxes of less than 2,000 yuan;
(4) Taxpayers forge, alter, conceal, destroy account books and vouchers without authorization, or list expenses in account books or omit or understate income, or make false tax returns, and fail to pay or underpay taxes, which accounts for less than 5% of the total tax payable and less than 2,000 yuan, and actively cooperate with tax authorities in investigating and paying taxes according to law;
(5) The withholding agent forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or underreports income in account books, or makes false tax returns, and fails to pay or underpays the withheld tax within a tax year, accounting for less than 5% of the total withheld tax and less than 2,000 yuan, and actively cooperates with the tax authorities to investigate and pay the withheld tax according to law. ?
Without the administrative permission of the competent tax authorities, the tax administrative counterpart disassembled and used the invoice without authorization, but did not cause non-payment or underpayment of tax.
Other circumstances in which the competent tax authorities collectively decide to give a lighter punishment according to law.
3. Other illegal situations that are not punished, exempted from punishment, given a lighter punishment or given a heavier punishment standard shall be implemented in accordance with the general standards.
Other circumstances that should be implemented in accordance with the general standards according to the law as decided by the competent tax authorities through collective trial.
4. In any of the following circumstances in the daily tax administration, a heavier punishment shall be given:
(1). Taxpayer's tax registration, change or cancellation of tax registration, and tax registration verification or replacement procedures exceed the time limit prescribed by the competent tax authorities;
(2) The taxpayer refuses to apply for the tax registration certificate;
(3) Banks and other financial institutions fail to register the tax registration certificate number on the account of taxpayers engaged in production and operation, or fail to register the account number of taxpayers engaged in production and operation on the tax registration certificate, and are ordered by the competent tax authorities to make corrections within a time limit, and fail to make corrections within the time limit;
(4) The taxpayer fails to use the tax registration certificate as required, or lends, alters, damages, sells or forges the tax registration certificate, and is ordered by the competent tax authorities to make corrections within a time limit, and fails to make corrections within the time limit;
(5) The taxpayer intentionally damages or alters the tax control device without authorization, resulting in the permanent loss of tax-related data;
(6) The taxpayer refuses to declare all bank accounts;
(seven) the taxpayer refuses to submit the financial accounting system or accounting methods and accounting software to the competent tax authorities;
(8) The taxpayer fails to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations, and is ordered by the competent tax authorities to make corrections within a time limit, and fails to make corrections within the time limit;
(9) The taxpayer fails to submit the tax payment information within the prescribed time limit, or the withholding agent fails to submit the tax withholding and collecting information to the competent tax authority within the prescribed time limit, and the competent tax authority orders it to make corrections within a time limit, and fails to make corrections within the time limit;
(10), the taxpayer failed to install and use the tax control device as required, and was ordered by the competent tax authorities to make corrections within a time limit;
(1 1), the withholding agent fails to set up and save the accounting vouchers and related materials for withholding and collecting taxes in accordance with the regulations, and is ordered by the competent tax authorities to make corrections within a time limit; ?
5. In any of the following circumstances in tax collection, a heavier punishment shall be given:
(1), the taxpayer or withholding agent fails to pay or underpay the tax payable within the prescribed time limit, and fails to pay the tax payable within the prescribed time limit after being urged by the competent tax authorities;
(2) During tax inspection, it is found that taxpayers and withholding agents fabricated false tax basis, which did not result in unpaid or underpaid taxes, but falsely reported losses of more than 6,543.8+0,000 yuan (excluding) and accounted for more than 50% of the actual losses (excluding);
(3) A taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, or lists expenses in the account books or omits or understates income, or refuses to declare or falsely declares tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable within a tax year, accounting for more than 10000% of the total tax payable, and the amount of unpaid or underpaid tax payable exceeds/kloc-.
(4) Refusing to pay tax payable by violence or threat, causing personal injury to tax law enforcement personnel;
(5) The taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax 1 10,000 yuan or more by means of transferring or concealing property;
(6) The withholding agent forges, alters, conceals or destroys account books and vouchers without authorization, or lists expenses in the account books or omits to report or understates income, or refuses to declare or fill in a false tax return after being notified by the tax authorities, and fails to pay or underpays the withheld tax within a tax year, and the proportion of the tax paid exceeds 10% of the total tax withheld, and the unpaid or underpaid tax withheld exceeds/kl.
(seven) the withholding agent fails to fulfill the obligation of withholding and collecting taxes in accordance with the provisions, resulting in the loss of taxes;
(eight) the tax agent violates the tax laws and administrative regulations, resulting in the taxpayer failing to pay or underpaying the tax of more than 200 thousand yuan (excluding);
(9) Illegally providing (accepting) bank account numbers, invoices, vouchers or other conveniences for taxpayers and withholding agents, resulting in unpaid or underpaid taxes of more than 5,000 yuan (excluding).
6. In case of any of the following circumstances in invoice management, a heavier punishment shall be given:
(1), the invoice is filled with a big head and a small tail (meaning that the invoice amount is greater than the stub amount or bookkeeping amount);
(2) The invoice item column is not filled in or not filled in according to the actual service items;
(3) Expand the scope of issuing professional invoices;
(four) unauthorized use of invoices across regions;
(five) alter or fill in the invoice;
(six) beyond the invoice authority to issue invoices;
(seven) providing taxable services and refusing to issue invoices;
(8) Issuing false invoices for more than two times (inclusive);
(9) The amount of false invoices issued within one month is > 10000 yuan or the accumulated amount is > 20000 yuan;
(10), falsely invoicing;
(1 1), transfer or lend invoices;
7. Administrative penalties for taxpayers who provide (receive) invoices to others, resulting in unpaid or underpaid taxes and transferring or lending invoices, shall be implemented in accordance with the principle of maturity;
(12), transfer or lend invoice producer seal;
(13), refusing to report the use of invoices;
(14), refused to accept the ticket invoice;
(15), without obtaining the invoice, the competent tax authorities ordered it to make corrections within a time limit;
(16), requesting to change the amount when obtaining the invoice;
(17), purchase invoices from units (individuals) other than the competent tax authorities;
(18), selling or buying fake invoices without permission;
(19), selling or harboring false invoices;
(20) Stealing (using) fake invoices;
(2 1), illegally carrying, mailing, transporting and storing fake invoices;
(22), the designated units of invoice printing and other printing enterprises (individuals) illegally print invoices, tax payment vouchers and special anti-counterfeiting products for invoices; ?
(23) The ticketing unit prints invoices privately;
(twenty-four) failure to keep invoices in accordance with the provisions, resulting in the loss of blank invoices or invoice stubs;
(25) Failing to hand over more than 25 invoices as required;
(26) Other acts that violate the provisions on invoice management are ordered by the competent tax authorities to make corrections within a time limit, and no corrections are made within the time limit. ?
8. In case of any of the following circumstances in tax inspection, a heavier punishment shall be imposed:
(1), where the taxpayer or withholding agent violates tax laws and regulations and refuses to sign the tax inspection and evidence collection materials and records for confirmation;
(2) The taxpayer or withholding agent conceals, destroys or transfers the tax inspection evidence irretrievably;
(3) The taxpayer or withholding agent refuses or hinders the tax authorities from recording, recording, videotaping, photographing and copying the information and materials related to the case;
(4) The bank where the taxpayer or withholding agent opens an account or any other financial institution refuses to accept the inspection of the taxpayer or withholding agent's deposit account by the tax authorities according to law, or refuses to implement the decision made by the tax authorities to freeze deposits or withhold taxes, or helps the taxpayer or withholding agent to transfer deposits after receiving a written notice from the tax authorities, resulting in a tax loss of more than 200,000 yuan;
(5) Railway stations, docks, airports, postal enterprises and their branches have rudely refused the tax authorities to inspect the relevant documents, vouchers and materials of taxpayers consigning or mailing taxable commodities, goods or other property, thus causing injuries to tax law enforcement personnel.
9, other circumstances of heavier punishment according to law:
(1), an illegal act of the same nature is imposed twice (excluding) by the tax authorities and then implemented again;
(2) Taxpayers and withholding agents engaged in production and business operations have committed tax violations, gathered people to make trouble and besieged the tax authorities and their staff, which has a bad influence;
(3) Taxpayers and withholding agents engaged in production and business operations violate tax laws and refuse to accept the treatment of tax authorities;
(four) other circumstances that should be severely punished according to law after collective trial by the competent tax authorities. ?
Extended data:
Exemption from punishment standard:
According to Article 8 of Section II of the Standards for Administrative Punishment of Tax Violations: Article 8 No penalty shall be imposed in the following circumstances:
The following illegal acts of taxpayers and withholding agents were corrected by themselves before the tax authorities ordered them to make corrections within a time limit, without causing harmful consequences:
1, where the taxpayer fails to apply for tax registration, change or cancellation of tax registration, or fails to apply for verification or renewal;
2 taxpayers engaged in production and operation shall declare all bank accounts to the competent tax authorities within the prescribed time limit;
3. Taxpayers fail to set up and keep accounting books or keep accounting vouchers and relevant materials as required;
4. Taxpayers fail to file tax returns and submit tax information as required;
5. The taxpayer fails to declare the financial accounting system, accounting methods and accounting software to the competent tax authorities;
6, the taxpayer fails to install and use the tax control device;
7. The tax control device was damaged by the taxpayer subjectively and intentionally, and reported to the competent tax authorities after the event and repaired or replaced in time, which did not cause permanent loss of tax-related data;
8. The withholding agent fails to set up and keep the tax account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes;
9. The withholding agent fails to submit the tax withholding report and relevant materials to the tax authorities.
In the process of tax collection, the tax administrative counterpart took the initiative to correct the following situations:
1. Taxpayers, withholding agents and tax payment guarantors fail to pay the tax payable and late payment fees within the prescribed time limit, but pay the tax payable and late payment fees within the time limit ordered by the competent tax authorities;
2. Taxpayers and withholding agents fail to pay or underpay taxes due to calculation errors (referring to the circumstances stipulated in the detailed rules for the implementation of the Tax Administration Law).
Violation of the invoice management regulations, one of the following acts, the tax administrative counterpart took the initiative to correct and did not cause tax loss:
1. Failing to report the use of invoices to the competent tax authorities;
2. Failing to keep invoices in accordance with regulations, but being able to make corrections according to the requirements of the competent tax authorities, without causing the loss of invoices and invoice registers; ?
3. The taxpayer has not established an invoice management system or the established invoice storage system does not meet the invoice management regulations, and shall make corrections according to the opinions of the competent tax authorities.
Non-violent acts interfere with or delay the tax authorities' administration according to law and are corrected after oral education by law enforcement officers of the tax authorities.
Other circumstances that are exempted from punishment according to law after collective trial by the competent tax authorities.