1. Which department filed the crime of tax evasion?

The public security organ shall be responsible for investigating and filing the case, and the people's court of the tax evasion place shall be responsible for the trial.

1 According to the provisions of the Criminal Procedure Law, criminal cases are generally investigated by public security organs. However, if crimes are committed by staff members of state administrative organs or by staff members of enterprises and institutions, the procuratorial organs will file a case for investigation, and cases of private prosecution will be directly accepted by the people's courts.

2. When the court accepts a case, there are provisions on hierarchical jurisdiction and territorial jurisdiction. If the criminal case of tax evasion is generally under the jurisdiction of the basic people's court, if the case is serious, it can be under the responsibility of the intermediate people's court.

3. The crime of tax evasion is under the jurisdiction of the people's court in the place where the crime was committed. If it is more appropriate to try the case by the people's court of the defendant's residence, it may be under the jurisdiction of the people's court of the defendant's residence.

Criminal Law of the People's Republic of China

Article 201 A taxpayer who commits the crime of tax evasion makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs have been carried out for many times without treatment, they shall be calculated according to the accumulated amount.

Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

Second, what is the filing standard of tax evasion crime?

Anyone who evades paying taxes and is suspected of one of the following circumstances shall file a case for prosecution:

(1) Taxpayers make false tax returns or fail to declare by deception or concealment, 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. After the tax authorities have issued a notice of recovery according to law, they fail to pay the tax payable, pay late fees or accept administrative punishment;

(2) A taxpayer who has been subjected to criminal punishment for evading payment of taxes within five years or has been given more than two administrative punishments by the tax authorities, and has evaded payment of taxes in an amount of more than 50,000 yuan, accounting for more than 10% of the total taxable amount of various taxes;

(3) The withholding agent fails to pay or underpays the tax withheld or collected by deception or concealment, and the amount is more than 50,000 yuan.

If the taxpayer pays the tax payable, pays the late payment fee or accepts the administrative punishment after the public security organ files the case, it will not affect the investigation of criminal responsibility.

If a taxpayer fails to declare and pay taxes according to law and evades taxes, he is likely to be suspected of tax evasion. The sentencing of the crime of examination is generally fixed-term imprisonment of not more than three years or criminal detention, and at the same time, it needs to be fined, and taxes need to be submitted. If the amount is huge, the sentencing is fixed-term imprisonment of 3 to 7 years.