The public security bureau has no power to punish taxes, but it can impose economic penalties on criminal units and individuals after criminal judgment by the court. This punishment does not conflict with the punishment of the tax bureau, and it can be punished twice. After the IRS makes up the money, it can be fined twice, which is basic. Secondly, it depends on whether the circumstances are serious. If the circumstances are minor, the public security may dismiss the case. If the circumstances are serious, the public security can transfer the case to the judicial department, and the IRS has no right to interfere.
The functional scope of economic investigation is different from taxation. Economic investigation is mainly the investigation of economic crimes, including tax cases, money laundering and other serious economic crimes, which generally involve criminal cases and have functions similar to criminal police; The only scope of taxation is to formulate and implement tax policies and daily tax collection. Economic investigation has independent investigation power. Whether to report it to the economic investigation depends on the content of your report. If it's about tax, you should report it to the tax authorities. One is that tax cases are not the only function of economic investigation, and the other is that all tax cases can be investigated. If the economic case does not reach a criminal offence, it can be handled by the competent economic units, such as tax authorities and banks.
Taxpayers, withholding agents, tax payment guarantors and tax authorities must first pay or remit taxes, late fees or provide corresponding guarantees in accordance with the tax decisions of tax authorities, and then they can apply for administrative reconsideration according to law; If he refuses to accept the decision of administrative reconsideration, he may bring a lawsuit to the people's court according to law. If a party refuses to accept the punishment decision, enforcement measures or tax preservation measures of the tax authorities, it may apply for administrative reconsideration or bring a lawsuit to the people's court according to law.
Article 74 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the administrative penalty prescribed in this Law is less than 2,000 yuan, it may be decided by the tax office.
Article 78 Whoever collects taxes without the authorization of the tax authorities according to law shall be ordered to return the collected property and be given administrative sanctions or penalties according to law; If losses are caused to the legitimate rights and interests of others, they shall be liable for compensation according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Eighty-sixth acts that violate tax laws and administrative regulations and should be given administrative punishment shall not be given administrative punishment if they are not discovered within five years.