The report 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. Informants are encouraged to provide their names, units, addresses and factual evidence of tax violations as much as possible.
Regarding the evidence, first of all, I would like to introduce the main direction of tax inspection to you: procurement-purchasing from superior enterprises, which units are the purchasers, what goods are mainly, how much to buy, what to settle accounts with, and whether to issue invoices; Inventory-inventory location, inventory quantity, monthly increase/decrease, outbound order and pound sheet, so as to calculate the sales volume; Payment-how to settle income, bank account or personal bank card; Sales-Who are the sellers? If there is no account, there must be evidence such as invoices and outbound orders, which is the most powerful evidence, because according to the tax law, value-added tax should be accrued when goods are issued; Others-such as contracts and agreements. In addition, as long as you report to the inspection bureau and can provide some definite evidence, the inspection bureau will certainly accept and file an investigation, and will give you a brief result feedback, but whether the report is successful depends on whether the evidence is sufficient and the professional level of the inspectors. If the amount of tax evasion is found to be huge, it can be transferred to judicial organs for investigation.
According to the Interim Measures for Rewarding Taxpayers for Reporting Tax Violations (OrderNo. 18 of the Ministry of Finance of State Taxation Administration of The People's Republic of China and People's Republic of China (PRC), People's Republic of China (PRC)), the reported tax violations have been filed and verified by the tax authorities, and after the tax is collected and put into storage according to law, the prosecutor in this case will be rewarded according to the following criteria:
(1) The warehousing tax exceeds 654.38 billion yuan and the bonus is less than 654.38 billion yuan;
(2) If the tax collected in storage is more than 50 million yuan but less than 65.438+0 billion yuan, a bonus of less than 60,000 yuan will be given;
(3) If the tax collected in storage is more than 6,543,800 yuan but less than 50 million yuan, a bonus of less than 40,000 yuan will be given;
(4) If the tax collected in storage is more than 5 million yuan but less than 6.5438+million yuan, a bonus of less than 20,000 yuan will be given;
(5) If the amount of tax collected in storage is more than 6,543,800 yuan but less than 5 million yuan, a bonus of less than 6,543,800 yuan will be given;
(six) the warehousing tax is less than 6.5438+0 million yuan and the bonus is less than 5,000 yuan.
Legal basis:
People's Republic of China (PRC) tax collection management law
Thirteenth any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall reward informants in accordance with the provisions.
Article 14 The tax authorities mentioned in this Law refer to tax bureaus, tax branches, tax offices and tax agencies at all levels established in accordance with the provisions of the State Council and announced to the public.