Measures taken by the tax bureau to discover tax evasion:
1, report. If consumers eat out and ask the merchants for invoices, but the merchants do not issue them for various reasons, the consumers report to the local tax authorities, and the tax authorities suspect that the enterprises may have articles on taxation;
2. Check the upstream and downstream enterprises to find out the problems;
3. Systematic comparison. This is the most commonly used method of the tax bureau at present.
Second, analyze the details
Citizens who find tax evasion should immediately report to the judicial organs, and submit relevant evidence documents according to the relevant legal procedures of the judicial organs, and resolutely crack down on tax evasion. In addition, the administrative organ shall give certain rewards to those who report tax evasion according to law.
Third, the punishment standard for tax evasion.
1. Whoever evades a large amount of tax, 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;
2. 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;
3. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions;
4. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions;
5. If the tax authorities issue a recovery notice in accordance with the law, pay back the tax payable and late payment fees, and are subject to administrative punishment, they will not be investigated for criminal responsibility, except that they have been criminally punished for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.