What is the definition of tax evasion in 2023?

1. The manifestations of tax evasion

1. Refusing to declare after being notified by the tax authorities is Refers to the behavior of an actor who has obtained taxable income and is required to file a tax declaration in accordance with the law, but fails to file a tax declaration in accordance with the provisions of laws and administrative regulations, and refuses to file a tax declaration despite being notified by the tax authorities.

2. Making false tax returns means that the perpetrator or withholding agent submits false tax returns, financial statements, withholding and payment reports, and tax collection and repayment reports to the tax authorities. forms or other tax declaration materials, such as providing false applications, fabricating false information such as tax reductions, exemptions, low taxes, taxes collected first and then refunded, etc.

3. After paying taxes, use false export declarations or other deceptive means to defraud the taxes paid.

II. Definition criteria of tax evasion

1. The subject of the action is the taxpayer or the withholding agent. The so-called taxpayer refers to the person who has the obligation to pay tax according to laws and administrative regulations. units and individuals. The so-called withholding agent refers to the units and individuals who have the obligation to withhold and pay, collect and remit taxes as stipulated by laws and regulations.

2. The actor has committed tax evasion. The actor mainly evades tax through the following three means: first, forging, altering, concealing, and destroying account books and accounting vouchers without authorization. Forgery refers to the perpetrator making false account books and accounting vouchers in the style of real account books and authentic vouchers. Second, over-listing expenditures or failing to list or under-listing income in the account books. Over-column expenditures refer to behaviors such as filling in a large amount of amounts in excess of actual expenditures in the account books to offset or reduce the amount of actual income, inflating costs, randomly allocating expenses, reducing profits, etc.; non-column or under-column income refers to taxpayers' off-book operations , Obtain taxable income without passing through the sales account, directly transfer it to profits or special funds, or hang it in the current account without carrying it forward, etc. Third, refuse to declare or make false tax returns after being notified by the tax authorities to declare.

3. As a result of underpayment of unpaid taxes, taxpayers used the above methods, causing losses to the national tax revenue. Tax evasion is both an illegal act and an illegal result. Based on the taxpayer's behavior, it can be determined whether it constitutes tax evasion. Based on the result, the fact that the taxpayer has evaded tax can be determined.