The evidence required to report tax evasion by enterprises should include some specific information of enterprises and exact evidence of tax evasion by enterprises, such as accounting vouchers, invoices, receipts and other effective materials, because whistleblowers can't fabricate tax evasion by their own subjective imagination, and reports without evidence are likely to be falsely accused.

1. The evidence that the whistleblower needs to provide includes the name, company name and company address of the whistleblower. The factual evidence of tax violation includes account book vouchers, tax returns, financial and accounting statements and other tax payment materials, contract agreements, invoices, receipts, etc. A copy of the original is acceptable.

2. Reporting can be made by letter, oral, telephone or other forms that the informant thinks convenient. Both real-name reporting and anonymous reporting are acceptable, but there are rewards for real-name reporting. Informants who do not want to provide their names, identities or publicly report their behavior should be respected and kept confidential.

3. For taxpayers who evade taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. A double punishment system is adopted for the crime of tax evasion committed by the unit. That is, the unit shall be fined, and the person in charge and other persons directly responsible for the unit shall be punished in accordance with the provisions of this article. In judicial practice, after a fine is imposed on a unit, generally only the responsible personnel of the unit are sentenced to free punishment, and no fine is imposed.

Legal basis: Article 50 of the Criminal Procedure Law.

All the materials that can be used to prove the facts of the case are evidence. Evidence includes:

(1) Physical evidence;

(2) Documentary evidence;

(3) Testimony of witnesses;

(4) the victim's statement;

(5) confessions and excuses of criminal suspects and defendants;

(6) Appraisal opinions;

(7) Records of the inquest, inspection, appraisal, investigation and experiment;

(8) Audio-visual materials and electronic data.

The evidence must be verified before it can be used as the basis for finalizing the case.