Is there a tax related problem in the property insurance industry, and is there a crime of tax evasi

If the crime of tax evasion is suspected and needs to be investigated for criminal liability, the act of the legal representative represents the will of the company's legal person. It is mainly borne by the legal representative and other executives involved in the case. Where a company, enterprise, public institution, organ, or group commits conduct that endangers society, and the law provides that it is a crime committed by a unit, it shall bear criminal responsibility.

The legal representative's behavior represents the will of the company's legal person, and if it is suspected of tax evasion and needs to be investigated for criminal responsibility, the legal representative and other executives involved in the case are mainly responsible. 1. Taxpayers who make false tax declarations or fail to file tax declarations by means of deception or concealment, evade the payment of taxes, and the amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes, and after the tax authorities issue a recovery notice in accordance with the law, they do not make up the tax payable, do not pay late fees, or do not accept administrative penalties. 2. Taxpayers who have received criminal penalties or have been given more than two administrative penalties by the tax authorities for evading the payment of taxes within five years, and have evaded the payment of taxes, and the amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of each tax.

3. The withholding agent adopts deception or concealment to fail to pay or underpay the withheld or collected taxes, and the amount is more than 50,000 yuan. 4. The crime of tax evasion is a commonly known crime, and it should be said that China's current criminal law does not provide for this crime. Article 201 of the Criminal Law of the People's Republic of China stipulates the crime of tax evasion, and Article 203 stipulates the crime of evading the recovery of tax arrears.

5. Article 201 of the Criminal Law stipulates: "Where a taxpayer adopts the means of forgery, alteration, concealment, or unauthorized destruction of account books and accounting vouchers, over-listing expenditures or omitting or under-listing income in the account books, refusing to declare or making false tax declarations after being notified by the tax authorities, fails to pay or underpays the tax payable, and the amount of tax evaded accounts for more than 10 percent but less than 30 percent of the tax payable, and the amount of tax evaded is between 10,000 yuan and 100,000 yuan. Article 30 of the Criminal Law stipulates that a company, enterprise, public institution, organ, or group shall bear criminal responsibility for acts that endanger social and social associations, and the law provides that it is a crime of selling a position in a single hall.

Article 211 of the Criminal Law Where a unit commits the crimes provided for in Articles 201, 203, 204, 207, 208, or 209 of this section, the unit shall be fined, and the directly responsible managers and other directly responsible personnel shall be punished in accordance with the provisions of those articles. To sum up, no matter what industry, or organization or individual, as a citizen of our country should pay taxes in accordance with the law, if there is tax evasion by enterprises or individuals, then they should be punished accordingly, and the penalty standard for tax evasion will be determined according to the amount of tax evasion suspected, and a certain fine will be imposed when necessary.

1) Improve the enterprise system and improve the business decision-making of the enterprise. Tax risk accompanies the production and development of enterprises. If you want to avoid risk, you must start with the business.

First of all, we should strengthen the construction and improvement of the internal control system, formulate a variety of scientific management systems, codes of conduct and strict internal business workflows, and then restrain the behavior of every employee and manager of the enterprise, avoid non-compliant business and non-compliant finance from the source, and guess the possibility of all kinds of violations of the law. Formulate corresponding procedures and systems to supervise and manage the decision-making process of personnel, standardize the basic code of conduct that business personnel should follow when engaging in business, signing contracts and other specific work, strengthen the internal supervision of accounting activities, ensure the authenticity and reliability of accounting information, and make every detail of the whole process of enterprise production and operation activities comply with the provisions of the tax law, so as to avoid the occurrence of bad behaviors of accounting to cover up business defects in order to reduce enterprise costs and reduce tax risks.

2) Strengthen policy learning and tax personnel training. Skilled financial talents with high business skills and high ethics are always an important factor for enterprises to avoid tax risks. Finance and taxation personnel should have the potential and creativity for sustainable development, develop the habit of lifelong learning and the spirit of being willing to study, be good at summarizing, improving and improving, continuously improve the ability of tax planning and tax risk prevention, and form good professional habits and professional judgment ability.

When the national tax policy is constantly revised, these good qualities can prompt financial and accounting talents to pay attention to the changes in the policy situation at all times, and constantly learn and study new tax policies and tax planning methods, so as to avoid tax risks and prevent problems before they occur.

3) Assess tax risks, closely monitor them, and avoid excessive risks. Planning and prevention in advance is better than fixing problems after they occur. For the prevention and control of tax risks, the most important and effective way is to establish a tax assessment system, monitor the level of tax risks in real time, and take active measures in advance to avoid risks and avoid a series of losses caused by risks.

The business environment is becoming more complex and volatile, and it is important to keep a clear mind and tighten the string of risk at all times. Actively identify and evaluate various tax risks that may be encountered by enterprises in the future, use a variety of analysis methods to comprehensively detect various operating data and financial data within the enterprise, and study the risks and hidden dangers that may be brought about by changes in the external environment. Assess the likelihood, severity and potential disruption of potential tax risks, and grasp all the negative effects of risks.

Risk monitoring is an important part of risk assessment. Conduct research and judgment on the business and links of the enterprise, analyze the key points of tax risks, so as to carry out systematic planning before these events occur, and achieve zero tax risk as much as possible. In addition, we should attach importance to tax planning, study reasonable ways to avoid taxes, and minimize the risk of overpayment of taxes by enterprises.

Extended reading: [Insurance] How to buy, which one is better, teach you to avoid these insurance"pits"

Legal Analysis: Case-by-case analysis.

The income from production and operation of individual industrial and commercial households, as well as the income from contracted and leased operations of enterprises and institutions, shall be subject to an excess progressive tax rate of 5% to 35%.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) The business income of the previous group;

6) Income from interest, dividends, or old dividends;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 v The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

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%.