Taxpayers fail to pay taxes within the statutory time limit, and their behavior conforms to the constitutive requirements stipulated by law, which constitutes tax evasion. Late payment of taxes does not affect the nature of the act. Taxpayers take the initiative to make corrections and declare supplementary taxes before the tax inspection by the inspection bureau, and the tax authorities have no evidence to prove that taxpayers have the subjective intention to evade taxes, so they will not be treated as tax evasion.
After the taxpayer's illegal behavior constitutes tax evasion, in view of its harmful consequences, if the tax is paid back afterwards, it will not affect the nature of tax evasion. If tax evasion is not dealt with, two conditions must be met at the same time: first, the tax authorities have no evidence to prove that taxpayers have the subjective intention of tax evasion; Second, taxpayers take the initiative to correct and declare the overdue tax before the tax inspection by the inspection bureau. In fact, although some companies pay taxes before the tax inspection by the inspection bureau, if there is subjective intention of tax evasion, it should be punished as tax evasion. However, the taxpayer's remorse can be considered as a discretionary factor of the tax authorities.
What are the consequences of tax evasion?
1, economic responsibility: (1) late payment of taxes, with a daily late payment of 0.5 ‰; (2) Fine: If the amount of tax evasion is less than 6.5438+0 million yuan or the proportion of tax evasion to the taxable amount is less than 654.38+0%, the tax authorities shall recover the tax evasion and impose a fine of more than 50% and less than 5 times the tax evasion.
2. Administrative responsibility: request the industrial and commercial department to revoke the business license and take tax preservation for enforcement.
3. Criminal responsibility: the amount of tax evasion accounts for more than 10% of the tax payable, the amount of tax evasion is more than 10000 yuan, or the tax authorities have given tax evasion punishment twice for tax evasion, and they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 1 times but not more than 5 times; The amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 654.38+10,000 yuan. He shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 7 years, and shall be fined 654.38+0 times but not more than 5 times for tax evasion. Of course, those who bear criminal responsibility are generally the company's legal representative, financial controller and handling personnel.
The above is the lawyer's question about "will it be considered tax evasion after self-examination and tax payment?" Whether self-examination and tax payment will be regarded as tax evasion depends on the specific situation. If the tax is not paid within the time limit, it can still be regarded as tax evasion. You got it?
legal ground
Article 63 of the Tax Administration Law: A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditure, omits reporting or underreports income in the account books, or refuses to declare, falsely reports tax payment and fails to pay or underpays the tax payable after being notified by the tax authorities, is guilty of tax evasion.
Article 201 of the Criminal Law 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 a large amount of tax payable, 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, accounting 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 are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.