Tax evasion refers to the illegal behavior of enterprises or individuals to evade their tax obligations and infringe on the national tax interests by making false accounts and concealing their income. According to relevant laws and regulations, tax evasion belongs to the category of economic crimes and is a serious illegal act.
In China, the Criminal Law of People's Republic of China (PRC) stipulates the punishment for tax evasion. According to the provisions of the Criminal Law, if the amount of tax evasion is huge or there are other serious circumstances, it can be regarded as a crime and constitutes criminal responsibility. At the same time, the relevant departments will also impose administrative penalties on them and pay back the tax evasion. It should be noted that under certain circumstances, the criteria for tax evasion may be different. Therefore, it is necessary to make a comprehensive judgment according to the specific situation and abide by relevant laws, regulations and procedural requirements.
What are the hazards of tax evasion? Tax evasion will cause serious losses to the national finance and affect the national tax order and economic development. At the same time, tax evasion will disrupt the market order and affect fair competition. Therefore, the harm of tax evasion is very serious and needs to be effectively cracked down and punished.
Tax evasion is an illegal act that infringes on national interests and needs to be effectively cracked down and punished. As citizens or enterprises, they should abide by relevant laws, regulations and tax obligations in economic activities to ensure the stability and development of national finance.
Legal basis:
Article 63 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditure or omits income in account books, or refuses to declare or falsely report tax after being notified by the tax authorities, or fails to pay or underpays the tax payable, is considered as tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.