1, tax evasion, tax avoidance and tax planning are related to actors; The purpose of behavior is the same; The tax environment of behavior is the same, and all three are in the same tax collection and management environment and tax legislation environment; Are planning.

2. The difference between tax evasion, tax avoidance and tax planning is that tax planning refers to the planning and countermeasures taken by taxpayers to reduce the tax burden through legal means on the premise of observing the tax law and conforming to the original intention of the tax law; Tax evasion refers to the illegal acts of taxpayers who fail to pay or underpay taxes by various illegal fraudulent means such as false reporting, concealment and forgery; Tax avoidance refers to the behavior that taxpayers use loopholes, special cases and defects of the tax law to evade or reduce their tax obligations.

People's Republic of China (PRC) tax collection management law

Article 52

If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph. Article 63

A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.