How to punish imported things for not paying taxes, and how to deal with things that do not pay taxe

According to Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection (Decree No. 49 of the President of the People's Republic of China): "A taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or overlists expenses or omits or understates income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, is guilty of tax evasion." If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.

If a withholding agent fails to pay or underpays the withheld or collected tax by means listed in the preceding paragraph, the tax authorities shall recover the tax not paid or underpaid and the late payment penalty, and impose a fine of not less than 50% but not more than five times the amount of the tax not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law. ”

a. Economic responsibility: late payment of taxes (equivalent to borrowing usury) fines (multiplying the cost of tax payment: the amount of tax evasion is less than 10,000 yuan or the amount of tax evasion accounts for less than 10% of the tax payable, the tax authorities will recover the tax evasion and impose a fine of less than 5 times the amount of tax evasion) b. Administrative responsibility:

Request the industrial and commercial department to revoke the business license, take tax preservation and compulsory enforcement c. Criminal liability (the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10,000 yuan, or if the tax authorities give two administrative penalties for tax evasion and then evade taxes, he shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and shall be fined not less than 1 time but not more than 5 times the amount of tax evaded; Where the amount of tax evaded accounts for more than 30% of the tax payable and the amount of tax evaded is more than 100,000 yuan, the sentence shall be fixed-term imprisonment of not less than 3 years but not more than 7 years, and a fine of not less than 1 time but not more than 5 times the amount of tax evaded. )

Because the tax law stipulates that many behaviors are regarded as taxable behaviors, such as exchanging houses for houses without monetary transactions and house mortgages, taxpayers are easy to inadvertently produce tax evasion and reach the amount of criminal liability, and once this amount is reached, it is too late to pay taxes, the judicial process has been initiated, and the tax authorities have no right to intervene, and must be transferred to the judicial authorities, otherwise the responsible persons of the tax authorities will be liable. If a unit commits a crime, a fine shall be imposed on the unit, and a criminal penalty shall be imposed on the person in charge. Companies with leading market share should control risk and ensure their position against attacks by their competitors.

In addition, the unit is the withholding agent of individual income tax, and if it is not withheld and paid, the individual income tax will be borne by the unit after it is found. Due to the lack of regulatory power, some people have evaded taxes but do not know, and some people are fighting (because the real-name system of assets, computer networking, crackdown, and tax awareness are the premises), but celebrities and high-income people have become the key supervision objects of the tax bureau, and many people supervise one person, and establish special files for them. Some tax evaders have immigrated but have not cancelled their Chinese nationality, and foreigners still have to pay taxes in China, so how can you escape?

Don't you see, Sofia Loren has been in exile in the United States for decades and can't return home!

Legal Analysis: Will be seized or returned. If you do not pay tax on items that have already gone to customs, they will be returned or seized if the amount of goods is small, and if the amount of goods is large, they will be smuggled.

Legal basis: Customs Law of the People's Republic of China

Article 53 Customs shall levy customs duties on goods and articles that are allowed to be imported or exported in accordance with law.

Article 54 The consignee of imported goods, the consignor of exported goods, and the owner of articles entering or leaving the country shall be taxpayers of customs duties.

will be seized or returned. For items that have been sent to customs but do not pay taxes, if the amount of goods is small, they will be returned or seized, and if the amount of goods is large, it will involve smuggling.

Legal basis: Customs Law of the People's Republic of China

Article 53 Customs shall levy customs duties on goods and articles that are allowed to be imported or exported in accordance with law.

Article 54 The consignee of imported goods, the consignor of exported goods, and the owner of articles entering or leaving the country shall be taxpayers of customs duties. Early wax.

The scope of the payment.

1) General scope.

The scope of VAT includes the sale (including import) of goods, the provision of processing and repair services.

2) Special projects.

goods** (including goods** and *****); - Goods are delivered to VAT, and taxes are paid in the physical delivery link;

the business of banks selling gold and silver;

pawnbroking business for the sale of dead pawn items;

The consignment business sells consignment items by the consignor;

The production and allocation of philatelic commodities and the sale of philatelic sedan goods by units and individuals other than the postal department.

3) Special acts.

Deemed sales: The following eight behaviors are deemed to be sales of goods under the VAT Law, and are subject to VAT.

Deliver the goods to someone else for sale.

Selling goods on behalf of others.

Moving goods from one place to another (except for the same county or city).

Use of self-produced or commissioned goods for non-taxable items.

Goods that are self-produced, commissioned for processing, or purchased are used as investments in other units.

Distribution of self-produced, commissioned processing or purchased goods to shareholders or investors.

The goods produced and processed by themselves are used for employee welfare or personal consumption.

Give away self-produced, commissioned processing or purchased goods to others free of charge.

Customs Law of the People's Republic of China

Article 53 The customs shall levy customs duties on the goods and articles that are allowed to be imported or exported in accordance with the law.

Article 62 After the import or export goods or articles entering or leaving the country are released, if the customs discovers that the tax is undercollected or omitted, it shall, within one year from the date of payment of the tax or the release of the goods or articles, make up the tax collection from the taxpayer. The Customs may recover the under-collection or omission caused by the taxpayer's violation of the regulations within three years.

Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (hereinafter referred to as "Labor Services") that sells goods or processing, repair and repair services (hereinafter referred to as labor services), sells services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Some goods pay VAT duties and do not pay them correctly.