1. Which department should I report tax evasion to?
You can report to the local tax authorities (State Taxation Bureau or Local Taxation Bureau) anonymously or in real name, and you need to provide relevant evidence; Matters needing attention in the report:
1. Informants can report by letter, telephone or interview. When reporting, I should explain my name, ID number, work unit, home address and other relevant information to the local tax authorities that accept tax evasion cases. If two or more persons report jointly, they shall explain their respective above-mentioned situations separately for inspection.
2. When the local tax authorities accept the reported cases and reward informants, they must keep confidential the informants and ensure that the names, ID numbers, work units, home addresses and reporting contents of the informants are not disclosed.
3, the local tax authorities according to the clues provided by the informer, verify the informer did tax evasion, should be within 10 days after the case closed according to the provisions to determine the informer and the amount of reward.
4, the local tax authorities reward informants, should be strictly verified to prevent bonuses from being cheated. Due to the dereliction of duty of the tax authorities and their staff, resulting in the bonus being defrauded, the main leaders of the unit and the person directly responsible shall be given administrative sanctions; If a crime is constituted, criminal responsibility shall be investigated according to law.
Second, what penalties will companies have for tax evasion?
If the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, or the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or the tax authorities give tax evasion a second administrative punishment for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.
Third, the filing standard of tax evasion crime.
1. Taxpayers practise fraud, conceal and fail to report, and evade paying taxes. The amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes. Failing to pay the tax payable, late payment fee or accept administrative punishment after the tax authorities have issued a notice of recovery according to law;
2. The taxpayer has received criminal punishment for tax evasion within five years, or has been given more than two administrative punishments by the tax authorities, and the amount of tax evasion is more than 50,000 yuan and accounts for more than 10% of the total tax payable;
3. The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is more than 50,000 yuan.
To sum up, no one can accuse enterprises or individuals of tax evasion in order to vent their personal anger without evidence. The above-mentioned legal liability is because if the reported matter is false, it may infringe on the reputation of the enterprise, and the enterprise can pursue the legal liability of the so-called whistleblower. So, don't report it without evidence.