The scope of publication of major tax violations and cases of dishonesty
Legal analysis: The scope of publication of major cases of tax violation and dishonesty includes the following matters: (1) For legal persons or other organizations, the names of legal representatives, responsible persons or actual responsible persons determined by court decisions, unified social credit codes or taxpayer identification numbers, registered addresses, names, gender and ID numbers (the date of birth is hidden, the same below), and the names of financial personnel and gang members directly responsible determined by court decisions. (2) If it is a natural person, its name, gender and ID number shall be published; (three) the main illegal facts; (4) escape (missing); (five) the relevant legal basis for the application; (six) tax treatment, tax administrative punishment, etc. ; (seven) to check the implementation of the unit; (8) The tax authorities may publish the names, unified social credit codes or taxpayer identification numbers, registered addresses of tax-related professional service institutions and employees who are directly responsible for the published major cases of tax violation and dishonesty, as well as the names, gender, identity card numbers and vocational qualification certificate numbers of the persons who are directly responsible. Legal basis: Article 7 of the Measures for the Information Disclosure of Major Cases of Tax Violations and Dishonesty mainly includes the following contents: (1) For legal persons or other organizations, the name of the legal representative, responsible person or actual responsible person determined by the court judgment, the unified social credit code or taxpayer identification number, registered address, name, gender and ID number (the date of birth is hidden, the same below). (2) If it is a natural person, its name, gender and ID number shall be published; (three) the main illegal facts; (4) escape (missing); (five) the relevant legal basis for the application; (six) tax treatment, tax administrative punishment, etc. ; (seven) to check the implementation of the unit; (8) The tax authorities may publish the names, unified social credit codes or taxpayer identification numbers, registered addresses of tax-related professional service institutions and employees who are directly responsible for the published major cases of tax violation and dishonesty, as well as the names, gender, identity card numbers and vocational qualification certificate numbers of the persons who are directly responsible. If the legal representative or person-in-charge of the legal person or other organization mentioned in the first paragraph of the preceding paragraph is inconsistent with the legal representative or person-in-charge at the time of the illegal fact, it shall be announced together, and the legal representative or person-in-charge at the time of the illegal fact shall be indicated. If the actual person-in-charge determined by the court decision is inconsistent with the legal representative or person-in-charge, only the information of the actual person-in-charge will be released unless there is evidence to prove that the legal representative or person-in-charge is involved in the case.