One, do not develop invoices belong to tax evasion
1, do not develop invoices generally belong to tax evasion behavior. Do not issue invoices, conceal the actual income, set up outside the account, which is the most common phenomenon of invoice tax evasion, especially in the catering, entertainment and other private nature of the small-scale service industry.
2, the legal basis: "Chinese People's **** and State Criminal Law" Article 210
Tax evasion taxpayers to take deception, concealment means of false tax declarations or non-declaration, to avoid payment of taxes in a larger amount and accounted for more than ten percent of the amount of tax payable, shall be sentenced to less than three years of fixed-term imprisonment or detention, and shall be punished by fines; the amount of a large amount and accounted for more than 30% of the tax payable The amount is huge and accounts for thirty percent or more of the taxable amount, shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall be punished with fine.
Where a withholding agent adopts the means listed in the preceding paragraph and fails to pay or underpays the tax withheld or collected, and the amount is large, he or she shall be punished in accordance with the provisions of the preceding paragraph.
For those who have repeatedly committed the acts in the preceding two paragraphs without being dealt with, the amount shall be calculated in accordance with the cumulative amount.
If any of the acts in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, make up the tax due, pay the late payment fee, and have been subject to administrative penalties, they shall not be held criminally liable; however, except that they have been subjected to criminal penalties for evasion of payment of tax within five years, or have been subjected to administrative penalties by the tax authorities for more than two times.
Two, tax evasion make up the full without going to jail
Tax evasion make up the full if it is the first offense is not in jail, but if the Department of the recidivism or is the seriousness of the situation is the need to go to jail. Criminal behavior of tax evasion, if the tax authorities according to the law issued a notice of recovery, make up the tax due, pay late fees, have been subjected to administrative penalties, shall not be held criminally responsible, within five years for the avoidance of payment of taxes have been subjected to criminal penalties or by the tax authorities to give more than two administrative penalties, except.