How should the company s factory punish employees for evading personal taxes

Article 201 of the Criminal Law stipulates: "Where a taxpayer falsifies, alters, conceals, or destroys account books or accounting vouchers without authorization, over-lists expenditures or omits or under-lists income in the account books, refuses to file or makes 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% but less than 30% of the tax payable and the amount of tax evaded is between 10,000 yuan and 100,000 yuan, or the tax evasion is given a second administrative penalty by the tax authorities for tax evasion, A sentence of up to three years imprisonment or short-term detention is to be given, and a concurrent fine of between 1 and 5 times the amount of tax evaded is to be given; Whoever evades taxes accounts for more than 30 percent of the tax payable and the amount of tax evaded is more than 100,000 yuan shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined not less than one time but not more than five times the amount of tax evaded.

Where a withholding agent fails to pay or underpays the withheld or collected tax by employing the means listed in the preceding paragraph, and the amount accounts for more than 10% of the tax payable and the amount is more than 10,000 yuan, it shall be punished in accordance with the provisions of the preceding paragraph.

Where the conduct in the preceding two paragraphs has been committed multiple times, and it has not been handled, it is to be calculated on the basis of the cumulative amount. ”

Article 203 of the Criminal Law stipulates that if a taxpayer fails to pay the tax payable and adopts the means of transferring or concealing property, making it impossible for the tax authorities to recover the outstanding tax, and the amount is between 10,000 yuan and 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and/or a fine of not less than one time but not more than five times the amount of tax in arrears; where the amount is more than 100,000 RMB, the sentence is to be between three and seven years imprisonment and a concurrent fine of between one and five times the amount of taxes in arrears.

Provisions on penalties for tax evasion by enterprises.

1.Where the amount of tax evaded accounts for more than 10% of the tax payable and the amount of tax evaded is more than 10,000 yuan, or where tax evasion is repeated by a second administrative penalty for tax evasion, a sentence of up to three years imprisonment or short-term detention is to be given.

2.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, a sentence of between three and seven years imprisonment is to be given.

No. The company's tax evasion and tax evasion employees will not be punished together. Of course, the company's responsible person bears legal responsibility for using employees to evade taxes.

There is no substantive responsibility for the employee. The penalty for suspected tax evasion is to impose a certain fine on the unit, and the relevant personnel of the unit must be investigated for criminal responsibility.

Taxpayers who make false tax declarations or fail to file tax declarations by means of deception or concealment, evade the payment of taxes in a relatively large amount, and account for the amount of tax payable.

where 10% is more than 10%, a sentence of up to three years imprisonment or short-term detention is to be given, and a concurrent fine; If the amount is huge and accounts for more than 30% of the tax payable, the withholding agent adopts the means listed in the preceding paragraph to not pay or underpay the tax withheld or collected, and if the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph; Where the conduct in the preceding two paragraphs is carried out multiple times, it is to be calculated on the basis of the cumulative amount without handling.

Criminal Law of the People's Republic of China.

Article 201 Where 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 unit commits the crimes provided for in this article, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be sentenced to up to three years imprisonment or short-term detention.

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, punishment shall be imposed in accordance with the provisions of the preceding paragraph. Where the conduct in the preceding two paragraphs is carried out multiple times, and it has not been addressed, it is to be calculated on the basis of the cumulative amount.

In the case of the acts in the first paragraph, the tax payable shall be paid in accordance with the law and the late payment penalty shall be paid after the tax authorities issue a recovery notice in accordance with the law.

where they have already received administrative punishments, criminal responsibility is not to be pursued; However, within five years, he was criminally punished for evading the payment of taxes.

or has been given more than two administrative penalties by the tax authorities.

Tax avoidance is legal and not illegal, which is fundamentally different from illegal tax evasion. The purpose of tax avoidance is to minimize the tax burden by avoiding tax payments, underpaying taxes, and delaying tax payments; Tax evasion, on the other hand, refers to the overlisting of expenditures or omitting or underlisting income in account books by forgery, alteration, concealment, or unauthorized destruction of account books and accounting vouchers, as well as failing to pay or underpaying tax payable by means of false tax declarations.

Article 63 A taxpayer who forges, alters, conceals, or destroys account books and 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, Biqiao is guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he has 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.

Where 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 a relatively large amount of tax 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.

Tax Collection and Administration Act.

Article 63 A taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or who lists more expenditures or omits or understates income in the account books, or who refuses to file or makes false tax declarations after being notified by the taxation authorities, or who 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 and overdue fines for the tax not paid or underpaid by the taxpayers, 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.

1. Circumstances in which criminal responsibility is not pursued.

Article 15 of the Criminal Procedure Law of the People's Republic of China provides that in any of the following circumstances, criminal responsibility is not pursued, and where it has already been pursued, the case shall be withdrawn, and the case shall be withdrawn, or the prosecution shall not be prosecuted, or the trial shall be terminated, or the acquittal shall be declared:

1) The circumstances are obviously minor and the harm is not great, and it is not considered a crime;

2) The statute of limitations for prosecution has already expired;

3) Punishment is waived by a special amnesty order;

4) Crimes that were handled only after a complaint was made in accordance with the Criminal Law, and the complaint was not made or the complaint was withdrawn;

5) The criminal suspect or defendant is deceased;

6) Other laws provide for exemption from criminal responsibility.

2. The circumstances in which a mitigated punishment may be given are:

1) A person who has reached the age of 75 intentionally commits a crime.

2) Mentally ill persons who have not completely lost the ability to recognize or control their own behavior commit crimes.

3) Deaf and dumb people or blind people commit crimes.

4) For preparatory offenders, the punishment may be mitigated by comparison with the completed offenses.

5) For attempted offenders, the punishment may be mitigated by comparison with the completed offenses.

6) If the person instigated does not commit the crime instigated, the person who abetted the person may be punished lightly.

7) Criminals who surrender themselves may be given a lighter punishment.

8) Where criminal suspects voluntarily turn themselves in, but truthfully confess their crimes, they may be given a lighter punishment.

9) Where criminals who have made meritorious contributions such as exposing the criminal conduct of others, verifying the facts, or providing important clues, thus enabling the detection of other cases, may be given a lighter punishment.