There is no definition of tax evasion in China's current tax law. The Law of People's Republic of China (PRC) on Tax Collection and Administration (1) defines tax evasion and refusal to pay taxes. The author thinks that tax evasion is only a literal name difference, but the essence is the same, and the punishment of state organs is the same, but tax evasion is very different. Judging from the legislation of various countries in the world, it is rare to characterize taxpayers' failure to pay taxes according to law as "tax evasion". South Korea's tax crime punishment law stipulates the crime of tax evasion. "Tax evasion refers to the act of evading tax payment or accepting tax refund or exemption by cheating and other improper acts." Article 370 of the German tax law makes specific provisions on tax evasion. According to Article 370, the subject of the crime of tax evasion is the person who has the obligation to pay taxes, including the person who has the obligation to pay taxes for himself and the person who has the obligation to pay taxes for others. There are only two kinds of tax crimes stipulated in the Criminal Code of the Russian Federation, namely, the crime of tax evasion by citizens and the crime of evading payment of taxes levied on organizations as stipulated in Articles 198 and 199. The crime of tax evasion stipulated in the Law on Regional Tax Administration of Taiwan Province Province in China refers to the taxpayer's behavior of tax evasion by deception or other improper means.

Second, the current relevant laws and regulations in China:

1. Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure, omits reporting or understates income in account books, or refuses to declare or pay taxes falsely after being notified by the tax authorities, or fails to pay or underpays the tax payable is tax evasion. 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.

2. Article 67 Whoever refuses to pay tax by violence or threat is an act of resisting tax, and the tax authorities shall pursue criminal responsibility in accordance with the law in addition to recovering the tax refused and the overdue fine. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the tax refusal and overdue fine, and impose a fine of more than one time but less than five times the tax refusal.

3. Article 52 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee will be charged. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. This article is aimed at tax evasion.

4. "About implementation

Third, the difference between tax evasion and tax evasion.

Tax evasion is the intentional behavior of the actor to avoid the national tax, while tax evasion is the unintentional failure or underpayment of tax payable by taxpayers, which is an unconscious fault. In view of tax fraud, according to the provisions of Article 66 of the Tax Administration Law, if there are acts of defrauding export tax rebates, the tax authorities shall recover the tax rebates defrauded by them and impose a fine of not less than one time but not more than five times the tax defrauded; The tax authorities may stop handling export tax rebates for those who defraud the state within the prescribed time limit. If a crime is constituted, criminal responsibility shall be investigated according to law. Moreover, tax evasion only needs to pay the taxes and late fees that have been missed.

The reasons for tax evasion are generally:

1. Taxpayers do not understand or are not familiar with the provisions of the tax law and financial system, or misuse the tax rate, omit taxable items, and underestimate the taxable quantity, sales volume and operating profit due to carelessness or sloppy work.

2. Due to special circumstances and dereliction of duty of tax officials, the tax authorities failed to timely notify taxpayers of the adjustment and change of taxes and tax rates, resulting in tax calculation errors and tax evasion.

3. The taxpayer fails to report its operation in detail, and the tax personnel fail to audit according to the prescribed procedures. Both parties have not fully fulfilled their legal obligations, and the mixed fault of both parties has caused tax evasion.

Tax evasion is not a crime. For tax evasion, the tax authorities can recover it within 3 years.

Reference data

People's Republic of China (PRC) tax collection and management law. Official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)

& lta href = "/flfg/sfjs/20 1208/t 20 120830 _ 47845。 Shtml "rel =" no follow "class =" iknow-u editor-link "target =" _ blank "title =" Supplementary Provisions on the Execution of Confirmed Crimes (IV) (Law Interpretation [2009]13). Official website, the Supreme People's Procuratorate.

Criminal Law Amendment (VII). National people's congress network