On the issue of fabricating false tax calculation basis

Law on the Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or lists more expenditures or omits or understates income in the account books, or refuses to file or makes false tax declarations after being notified by the tax authorities, or fails to pay or underpays the tax payable, shall be 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.

According to the above provisions, "if a person makes a false tax declaration and fails to pay or underpays the tax payable, it is tax evasion", and the understanding of this sentence is that no matter what the reason is, as long as the tax payable is not truthfully calculated at the time of tax declaration, resulting in the underpayment of tax, it is regarded as tax evasion. As a taxpayer, whether the tax authorities do not find out, as long as they do not calculate and underpay any tax, they must bear the corresponding legal responsibility.

Yes. Tax evasion: refers to taxpayers and withholding agents who deliberately violate tax laws and regulations, forge, alter, conceal, destroy account books and accounting vouchers without authorization, over-list expenditures or omit or under-state income in account books, and do not make tax declarations or make false declarations when tax obligations occur, so as to achieve the purpose of not paying or underpaying taxes.

However, if you want to be punished, the procedure must be legal and the evidence is conclusive, that is, the tax inspection notice must be issued, the inspector must show the tax staff work card, all the evidence and working papers must be signed and approved by the person in charge of the enterprise or the person in charge of finance, and the evidence must be communicated with the enterprise (because the enterprise enjoys the right to know, the right to debate, etc.), and the final penalty report must be issued by the tax authorities at or above the county level.

Punished in accordance with the Tax Administration Law.

Hello! According to Article 201 of the Criminal Law of the People's Republic of China, if a taxpayer makes a false tax declaration or fails to make a tax declaration by means of deception or concealment, and evades the payment of tax in a relatively large amount and accounts for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or short-term detention and shall also be fined; where the amount is huge and accounts for more than 30% of the tax payable, a sentence of between three and seven years imprisonment and a concurrent fine is to be given. "Where a withholding agent adopts the means listed in the preceding paragraph to fail to pay or underpay the tax withheld or collected, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

"Quietly burying hail" is to be calculated on the basis of the cumulative amount where the acts in the preceding two paragraphs have been carried out multiple times and have not been addressed. Yes.

In the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, the tax payable shall be paid in accordance with the law, and the late payment penalty shall be paid, and criminal responsibility shall not be pursued; However, there is an exception for those who have received criminal penalties for tax evasion within five years or have been given two or more administrative penalties by the tax authorities. "In addition, according to the Criminal Law of the People's Republic of China

Article 25: Joint shed crimes refer to joint intentional crimes committed by two or more persons. Where two or more persons commit a crime of joint negligence, it is not to be punished as a joint crime; Those who shall bear criminal responsibility are to be punished separately according to the crimes they committed. It is stipulated that instigating or assisting taxpayers or withholding obligors to commit acts of tax evasion shall be punished as accomplices to the crime of tax evasion.

Falsifying tax returns, failing to pay or underpaying the tax payable, is tax evasion. False tax returns are the means to make false tax returns, and non-payment or underpayment of the tax payable is the result. That is, if there is both an act and a result, it is tax evasion.

Legal basis: Civil Procedure Law of the People's Republic of China

Article 17: Basic level people's courts have jurisdiction over first-instance civil cases, except as otherwise provided in this Law.

Article 18: Intermediate people's courts have jurisdiction over the following first-instance civil cases:

1) Major foreign-related cases;

2) Cases that have a major impact in the jurisdiction;

3) Cases over which the Supreme People's Court determines that the Intermediate People's Court has jurisdiction.

Article 19 of the 19th article of the 100th quarrel of Liang Ming and a scumbag must meet the following conditions:

1) The plaintiff is a citizen, legal person, or other organization that has a direct interest in the case;

2) There is a clear defendant;

3) There are specific litigation claims, facts, and reasons;

4) It is within the scope of civil litigation accepted by the people's court and the jurisdiction of the people's court receiving the lawsuit.

Fabricating false information is a criminal offense. Whoever fabricates false dangerous information, epidemic situation, disaster situation, or police information, and disseminates it on information networks or other information, or knowingly disseminates the false information described above, intentionally spreads it on information networks or other information, seriously disrupting social order, shall be sentenced to up to three years imprisonment, short-term detention or controlled release.

Legal analysis: False tax declarations, non-payment or underpayment of tax payable is tax evasion. False tax declarations under this article are means, and non-payment or underpayment of tax payable is the result. That is, if the limb has both behavior and result, it is tax evasion.

Legal basis: Civil Procedure Law of the People's Republic of China

Article 17: Basic level people's courts have jurisdiction over first-instance civil cases, except as otherwise provided by this Law.

Article 18: Intermediate people's courts have jurisdiction over the following first-instance civil cases:

1) Major foreign-related cases;

2) Cases that have a major impact in the jurisdiction;

3) Cases over which the Supreme People's Court determines that the Intermediate People's Court has jurisdiction.

Article 119:Prosecution must meet the following requirements:

1) The plaintiff is a citizen, legal person, or other organization that has a direct interest in the case;

2) There is a clear defendant;

3) There are specific litigation claims, facts, and reasons;

4) It is within the scope of civil litigation accepted by the people's court and the jurisdiction of the people's court receiving the lawsuit.

According to Article 63 of the Tax Administration Law, a person who makes a false tax declaration and fails to pay or underpays the tax payable is guilty of tax evasion. False tax declaration under this article is a means, and non-payment or underpayment of tax payable is the result. That is, if there is both an act and a result, it is tax evasion.

The first paragraph of Article 64 of the Law on the Collection and Administration of Taxes and Relatives stipulates that taxpayers and withholding filial piety obligors fabricate false tax calculation bases, emphasizing that the means of fabricating false tax calculation bases are adopted, but there is no stipulation on the results of the acts, that is, there are only acts, and there are no serious results, and Article 64 shall apply.

The difference between these two articles is that the same means are used, but the results are different. One is the result of an underpayment or non-payment of the tax due, and the other is the result of no underpayment or non-payment of the tax due. In practice, Articles 63 and 64 of the Tax Administration Law can be applied respectively according to the fact that there is underpayment or non-payment of tax.

Therefore, if a taxpayer falsifies, alters, conceals, or destroys account books and accounting vouchers without authorization, or over-lists expenses or omits or under-states income in the account books, if it does not result in underpayment or non-payment of tax, it is a fabrication of a false basis for tax calculation.

Answer: According to Article 64 of the Law of the People's Republic of China on the Administration of Collection (Order No. 49 of the President of the People's Republic of China), if a taxpayer or withholding agent fabricates a false basis for tax calculation, the tax authorities shall order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan.

If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the tax not paid or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the amount of the tax not paid or underpaid.

Article 64 of the Tax Collection and Administration Law stipulates that if a taxpayer or withholding agent fabricates a false basis for tax calculation, the tax authorities shall order it to make corrections within a time limit and impose a fine of not more than 50,000 yuan.

"Placeable" and "side-by-side" are very different and are two completely different concepts and results. "Punishment" is dispensable, and "concurrent" is a punishment that will definitely be imposed.