What is the maximum penalty for violating the tax code?

If a crime is constituted, criminal responsibility is required.

The punishment for violating the "Tax Law" can not be accurate, and there are many violations of the "Tax Law", such as tax evasion, tax resistance, and even tax fraud.

1. What are the penalties for tax violations?

1. Tax evasion. For tax evasion, the tax authorities shall recover the tax not paid or underpaid, and impose a fine of not less than 50% but not more than 5 times the amount of tax not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.

2. Tax evasion. If a taxpayer fails to pay the tax payable and obstructs the tax authorities from recovering the tax arrears by means of transferring or concealing property, the tax authorities shall recover the tax arrears and late payment fines, and impose a fine of not less than 50% but not more than 5 times the amount of the tax in arrears; where a crime is constituted, criminal responsibility is pursued in accordance with law.

3. Tax resistance. Tax resistance refers to the refusal of taxpayers and withholding agents to pay taxes by means of "violence and threats". In addition to the tax authorities recovering the taxes and late fines that they refuse to pay, they shall be investigated for criminal liability in accordance with the law.

If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the tax and late payment penalty for the refusal to pay, and impose a fine of not less than 1 time but not more than 5 times the amount of the tax refused.

4. Tax fraud. If a taxpayer commits tax fraud, the tax authority shall recover the tax refund obtained by fraud and impose a fine of not less than 1 time but not more than 5 times the tax fraud; where a crime is constituted, criminal responsibility is pursued in accordance with law.

2. What is the scope of enterprise income tax?

1) Income from the sale of goods;

2) Provision of income from labor services;

3) Income from the transfer of property;

4) Dividends, bonuses and other equity investment income;

5) Interest income;

6) Rental income;

7) royalty income;

8) Receiving income from donations;

9) Other income.

3. What is the scope of individual income tax?

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

4. What is the tax rate of individual income tax?

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall apply.

2) For business income, the marketable income shall be subject to an excess progressive tax rate of 5% to 35%.

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Generally speaking, as long as the taxpayer fails to pay taxes in accordance with the law, and the parties have not adopted any effective tax avoidance methods, the tax authorities have the right to impose penalties.

Legal analysis: the difference between tax late payment penalty and tax administrative penalty is that the tax overdue metal is charged according to the law according to the amount of tax overdue and the penalty is enforced, and the difference between it and tax administrative penalty is:

1. In terms of purpose, the purpose of tax administrative punishment is to punish taxpayers, withholding agents and other parties for illegal acts, while the purpose of imposing tax late fees is to prompt those who do not perform their tax obligations to quickly perform their tax obligations.

2. In terms of legal nature, the act of causing the levy of late payment of tax is not illegal, and the levy of late payment of tax is a warning measure to prevent the occurrence of illegal acts. However, the tax administrative penalty is premised on the illegal behavior of the tax violator, which makes the violator bear the corresponding legal consequences, and the scope is wider and stricter than the additional tax late payment fee, which is not only limited to the form of monetary payment.

3. In terms of constitutive elements, tax administrative penalties require that the actor has subjective fault, and the violation caused by the act that does not have subjective fault shall not be punished or the punishment shall be reduced; However, it does not consider whether the actor is at fault, as long as the objective act does not fulfill the tax obligation in accordance with the law, the tax authority will impose an additional tax late payment penalty to remind and urge the management counterpart to perform the obligation.

Legal basis

Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

What are the circumstances of illegal taxation of Chongqing companies? , welcome to follow, like, please send a private message for business handling.

1) Tax evasion. The specific acts of tax evasion are manifested as the failure to pay or underpay the tax payable by means of forgery, alteration, concealment, or unauthorized destruction of account books and accounting vouchers, underlisting income or not listing income in account books, overlisting expenditures, or making false tax declarations.

Tax evasion refers to the use of deception, concealment and other means by taxpayers to evade tax payment. For tax evaders, the tax authorities shall not only order them to pay the tax evaded in accordance with the regulations within a time limit, but also impose a fine of not more than 5 times the tax stolen; If the amount of tax evasion accounts for more than 10 percent of the taxable amount and the amount is more than RMB 10,000, or if the tax authorities have given two administrative penalties for tax evasion and tax evasion, the tax authority shall transfer the tax evasion to the judicial authority to investigate the criminal liability for tax evasion.

2) Tax evasion. Tax evasion refers to the failure or underpayment of tax by a taxpayer who does not knowingly pay it. For tax evaders, the tax authorities shall order them to make up the tax evasion within a time limit; If the tax is not paid within the time limit, the tax authorities may impose a fine of not more than 5 times the amount of the unpaid or underpaid tax.

3) Tax resistance. Tax resistance refers to the refusal to pay taxes by means of violence or threats. If the circumstances of tax resistance are minor and do not constitute the crime of tax resistance, the tax authority shall recover the tax refused to be paid and impose a fine of not more than 5 times the amount of the tax refused; If a crime is constituted, in addition to the tax authorities recovering the tax that he refuses to pay, the judicial authorities must also investigate his criminal responsibility for tax resistance in accordance with the law.

4) Tax arrears The so-called tax arrears refer to the behavior of taxpayers who have not paid or underpaid taxes for reasons beyond the tax payment period approved by the tax authorities. For those who owe taxes, in addition to ordering them to make up the tax arrears within the time limit, if they still fail to pay within the time limit, the tax authorities may impose a fine of not more than 5 times the amount of tax not paid or underpaid.

5) The difference between the four.

1) Different subjective purposes: tax evasion and tax resistance are more serious, which is manifested as deliberate non-payment of taxes or deliberate underpayment of taxes; Tax evasion and tax arrears are not intentional non-payment or underpayment of tax in the subjective consciousness. Compared with tax resistance, the circumstances of tax evasion are relatively minor; Tax resistance is the threat of violence or force, and the circumstances are more serious.

Tax evasion is when taxpayers don't know what is due. A tax arrears are taxes that have not been paid after the due date, and the taxpayer knows that such tax should be paid.

2) The social harmfulness and legal consequences are different: tax resistance is the most serious, followed by tax evasion, and tax arrears and tax evasion are the second. If tax resistance and tax evasion constitute crimes, the law will severely punish them; However, tax arrears and tax evasion generally do not bear administrative liability.

According to the new "Tax Collection and Administration Law" and its implementation rules, detailed penalties for tax violations have been made, and as for your friend's brother's tax violations, the administrative punishment methods have the following three situations: the tax department has the right to implement three administrative penalties: admonition punishment, property punishment and ability penalty within the scope of statutory authority.

Article 33 of the Administrative Punishment Law of the People's Republic of China: Where the illegal conduct is minor and promptly corrected, and no harmful consequences are caused, administrative punishment is not to be given. Where the violation is the first time and the harmful consequences are minor and promptly corrected, administrative punishment may not be given. Where the parties have evidence sufficient to prove that there is no sign of subjective fault, administrative punishment is not to be given.

Where laws and administrative regulations provide otherwise, follow those provisions. Where administrative punishments are not given to the parties' illegal conduct in accordance with law, the administrative organs shall educate the parties.