Evidence required by the whistleblower: the whistleblower should provide written materials as far as possible, as well as the name, company name and company address of the whistleblower. The factual evidence of tax violation includes account book vouchers, tax returns, financial and accounting statements and other tax payment materials, contract agreements, invoices and receipts. The original is acceptable.

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.

Extended data:

After investigating and dealing with tax evasion cases transferred by tax authorities or directly accepted tax evasion cases, judicial organs may make the following penalties according to different situations:

1. If the actor constitutes the crime of tax evasion and has been punished, he may suggest the relevant administrative organ to make relevant administrative punishment in addition to the punishment by the tax authorities through the tax administrative punishment procedure.

In this case, in addition to the judicial organs to pursue criminal responsibility and the tax authorities to recover taxes, it is also necessary to deprive them of relevant conditions that may be used to continue to engage in such illegal and criminal activities, such as suggesting that the administrative department for industry and commerce revoke the license or permit and other administrative penalties.

2, although the perpetrator constitutes a crime of tax evasion, but exempted from punishment according to law, the judicial organ shall notify the relevant administrative organs of the nature of the crime and the handling results, so that the administrative organs can impose administrative penalties on the perpetrator according to the situation.

3. The actor's behavior does not constitute the crime of tax evasion, but if he violates the tax administrative regulations, he shall be immediately transferred to the competent tax authorities, who shall give him administrative punishment according to law.

4, the judicial organs of tax evasion cases transferred by the tax authorities, that the behavior of the perpetrator does not constitute a crime of tax evasion, should be timely to the tax authorities previously transferred cases to convey their opinions for the tax authorities' reference.

Baidu encyclopedia-tax evasion crime

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Measures for the Administration of Reporting Tax Violations