(1) Tax evasion
The specific behaviors of tax evasion are as follows: the taxpayer forges, alters, conceals, destroys account books and vouchers without authorization, and fails to pay or underpays the tax payable by omitting income, overstating expenditure or making false tax returns in the account books. Tax evasion refers to the behavior that taxpayers use deception, concealment and other means to avoid paying taxes. For tax evaders, the tax authorities shall not only order them to pay the tax evaded within a time limit, but also impose a fine of less than five times the tax evaded; For those whose tax evasion accounts for more than 1 0% of the taxable amount and the amount is more than RMB110,000 yuan, or those who have been given two administrative punishments by the tax authorities for tax evasion, the local tax authorities should transfer them to the judicial organs for criminal responsibility for tax evasion.
(2) Tax evasion
Tax evasion refers to the taxpayer's unintentional failure to pay taxes or underpayment of taxes. For tax evaders, the local tax authorities shall order them to pay the tax evaded within a time limit; Failing to pay within the time limit, the tax authorities may impose a fine of less than 5 times of the unpaid or underpaid tax.
(3) Refusal to pay taxes
Refusal to pay taxes refers to the act of refusing to pay taxes by violence or threat. If the circumstances of refusing to pay taxes are minor and do not constitute a crime of refusing to pay taxes, the tax authorities where they are located shall recover the tax they refused to pay and impose a fine of less than 5 times the tax they refused to pay; If a crime is constituted, the tax authorities shall pursue the criminal responsibility of refusing to pay the tax, but also the judicial organs shall investigate the criminal responsibility of refusing to pay the tax according to law.
(IV) Arrears of taxes The so-called arrears of taxes refer to the taxpayer's failure or underpayment of taxes beyond the tax payment period approved by the tax authorities for any reason. For those who owe taxes, the tax authorities, in addition to ordering them to pay the taxes owed according to regulations within the time limit, fail to pay them within the time limit, and the tax authorities may impose a fine of less than five times the amount of taxes not paid or underpaid.
(E) the difference between the four
(1) The subjective purpose is different: the circumstances of tax evasion and refusal to pay taxes are more serious, which are manifested as intentional failure to pay taxes or intentional underpayment of taxes; Tax evasion and tax arrears are not intentional non-payment or underpayment subjectively. Compared with refusing to pay taxes, tax evasion is less serious; Refusal to pay taxes is a threat of violence or force, and the circumstances are heavier. Tax evasion is the tax that taxpayers don't know should be paid. Tax arrears are taxes that have not been paid within the tax payment period, and taxpayers know that they should pay such taxes.
(2) Social harmfulness and legal consequences are different: tax resistance is the most serious, followed by tax evasion, followed by tax arrears and tax evasion. If tax refusal and tax evasion constitute a crime, the law will impose severe sanctions; Tax arrears and tax evasion generally do not bear administrative responsibility.