Legal analysis: You can report to the local tax authorities (State Taxation Bureau or Local Taxation Bureau), anonymously or under real name, and you need to provide relevant evidence.
Legal basis: Interim Measures for Rewarding Taxpayers for Reporting Tax Violations Article 3 Where units and individuals report tax violations to the tax authorities with their real names and are verified, the tax authorities shall reward them according to their contributions. However, in any of the following circumstances, no reward will be given:
(1) reporting tax violations anonymously, or the prosecutor cannot prove his true identity;
(2) The prosecutor cannot provide clues about tax violations, or obtains evidence of tax violations by theft, fraud or other means prohibited by laws and administrative regulations;
(3) The contents of the report are vague and lack of factual basis;
(4) the clues provided by the prosecutor have nothing to do with the tax violations investigated and dealt with by the tax authorities;
(5) The reported tax violations have been discovered or are being investigated by the tax authorities;
(6) Units and individuals who have committed tax violations have reported their tax violations to the tax authorities before being reported;
(7) State functionaries use their work convenience to obtain information for reporting tax violations;
(8) the informer obtains information about tax violations from the state organs or their staff;
(9) Other circumstances in which rewards are not stipulated in State Taxation Administration of The People's Republic of China.