First, self-examination and payment
Enterprises should regularly conduct self-examination on their own tax payment, and immediately pay back taxes in accordance with the provisions of the tax law after discovering tax evasion. The process of self-examination and payment usually includes:
1. Determine the tax type, tax payment period and tax evasion;
2. Prepare financial statements, tax returns and other relevant materials required for tax payment;
3. Go through the formalities of paying back taxes at the tax authorities and pay back taxes and late fees;
4. Keep relevant vouchers for tax authorities to check.
Second, tax inspection.
The tax authorities will regularly conduct tax inspections on enterprises, and after discovering tax evasion, they will notify enterprises to pay back. Enterprises should actively cooperate with the inspection work of the tax authorities, truthfully provide relevant information, and pay taxes according to the requirements of the tax authorities.
Three. Payment after tax inspection
After accepting the inspection by the tax authorities, if it is found that the enterprise has evaded taxes, it shall pay the tax in accordance with the handling opinions of the tax authorities. Enterprises should take seriously the inspection and handling opinions of tax authorities, pay taxes in time, and avoid greater legal risks.
In the process of tax payment, enterprises should also pay attention to the following points:
1. Pay taxes in strict accordance with the provisions of the tax law, and there shall be no concealment or deception;
2. Communicate with the tax authorities in time to understand the specific requirements and procedures for tax payment;
3. Save relevant vouchers and materials for inspection by tax authorities;
4. After paying taxes, strengthen internal management and improve the tax system to prevent similar problems from happening again.
To sum up:
The ways for enterprises to pay tax evasion are self-examination, tax inspection and payment after tax inspection. In the process of tax payment, enterprises should strictly abide by the provisions of the tax law, actively cooperate with the tax authorities, pay taxes in time, and strengthen internal management. Through standardized payment behavior and effective internal management, enterprises can reduce tax risks and safeguard their legitimate rights and interests.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 32 provides that:
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.
People's Republic of China (PRC) tax collection management law
Article 63 provides that:
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.