If a taxpayer defaults on the tax payable and resorts to means of transferring or concealing property to prevent the tax authorities from recovering the tax arrears, and the amount of tax arrears exceeds 100,000 yuan, it is a major tax violation and breach of trust case.

Legal basis:

Article 9 of the "Measures for the Disclosure of Information on Major Tax Illegal and Untrustworthy Cases" Major taxes that comply with the provisions of Item 1 and Item 2 of Article 5, Paragraph 1 of these Measures If the parties involved in illegal and untrustworthy cases can pay the taxes, late fees and fines in accordance with the "Tax Treatment Decision" and "Tax Administrative Penalty Decision" before the announcement, only the case information will be entered into the relevant tax information management after being confirmed by the tax authority that conducts the inspection. The system will not release the case information to the public. The parties involved in major tax violations and breach of trust cases that comply with the provisions of Item 1 and Item 2 of Paragraph 1 of Article 5 of these Measures can pay taxes, late payment fees and taxes in full in accordance with the "Tax Treatment Decision" and "Tax Administrative Punishment Decision" after the announcement. If a fine is imposed, upon confirmation by the tax authority conducting the inspection, the announcement shall be stopped and removed from the bulletin board, and the payment of taxes, late fees and fines shall be notified to the department implementing joint punishment and management. Any party involved in a major tax violation and breach of trust case that complies with the provisions of Items 8 and 9 of Paragraph 1 of Article 5 of these Measures and engages in tax evasion or evasion of collecting tax arrears shall be dealt with in accordance with the provisions of Paragraphs 1 and 2 of this Article.