What does tax evasion mean? Do you need to go to jail for tax evasion?

Legal analysis: Tax evasion refers to the act of not paying or underpaying taxes due to objective reasons. Subjectively, it is not intentional to evade taxes, and objectively, no fraudulent means are used, but the result is failure to pay or underpayment. Pay less tax.

Tax evasion: illegal. As long as the underpayment of taxes is due to the taxpayer's fault, regardless of the subjective or objective nature, it will be regarded as tax evasion!

Consequences: a. Economic responsibility: late tax payment (equivalent to borrowing a loan shark) and fines (making tax costs more Doubling: If the amount of tax evasion is less than 10,000 yuan or the amount of tax evasion accounts for less than 10% of the tax payable, the tax authorities will pursue the tax evasion and impose a fine of less than 5 times the amount of tax evasion) b. Administrative responsibility: request the industrial and commercial department to revoke the business license and take measures Tax Preservation and Enforcement c. Criminal Liability (If the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10,000 yuan, or if he is given two administrative penalties by the tax authorities for tax evasion and then evades taxes, he shall be sentenced to fixed-term imprisonment of not more than 3 years or Criminal detention, and shall also be sentenced to a fine of not less than 1 time and not more than 5 times the amount of tax evasion; if the amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, and shall also be fined not less than 1 time but not more than 5 times the amount of tax evasion. )

Because the tax law stipulates that many behaviors are regarded as taxable behaviors, such as exchanging a house for a house without any monetary transaction or house mortgage, so it is easy for taxpayers to inadvertently evade taxes and be liable for criminal offenses. Once this amount is reached, it will be too late to pay taxes. Judicial proceedings have been initiated and the tax authorities have no right to intervene. They must be handed over to the judicial authorities, otherwise the person responsible for the tax authorities will bear the responsibility. If a unit commits a crime, the unit shall be fined and the person in charge shall be sentenced. Companies with leading market shares should control risks to ensure their position and prevent attacks from rivals. In addition, the unit is the withholding and payment obligor for personal income tax. If it fails to withhold and pay the personal income tax, the personal income tax will be borne by the unit if it is detected. Due to the lack of regulatory power, some people have evaded taxes without knowing it, and some people are cheating (because the real-name asset system, computer networking, crackdowns, and tax awareness are prerequisites). However, celebrities and high-income earners have become the key targets of the tax bureau’s supervision. Many people Supervise one person and create a special file for him/her. Some tax evaders have applied for immigration, but have not canceled their Chinese nationality. Foreigners still have to pay taxes in China. How can you escape? Don’t you see, Sophia Loren has been in exile in the United States for decades and cannot return home!

Tax evasion: Tax evasion is only when a taxpayer pays less tax due to the fault of the tax authorities. Consequences: Pay back taxes (the tax authorities can pursue the collection within 3 years; the clawback period can be extended to 10 years under special circumstances; tax fraud can be traced indefinitely). When paying taxes, you can try to pay in installments, but you must pay attention to the impact on cash flow. There are no late fees or penalties (it will not double the tax cost). Meaning: If you evade taxes of 1 million yuan a year and the annual interest rate on national debt is 3%, it is equivalent to receiving an interest-free loan from the state of 1 million yuan. After one year, you can repay the principal with taxes and make a profit of at least 30,000 yuan. If there is a tax evasion of 1 million yuan every year and a tax repayment of 1 million yuan is made, it is equivalent to receiving a permanent interest-free fund.

Legal basis: Article 63 of the "Tax Collection and Administration Law of the People's Republic of China" stipulates that taxpayers forge, alter, conceal, or destroy account books and accounting vouchers without authorization, or It is tax evasion if expenditures are over-listed or income is not listed or under-listed in the book, or if the tax authorities refuse to declare or make false tax returns after being notified by the tax authorities, or fail to pay or underpay the tax payable, this is tax evasion.

Tax evasion refers to the behavior of not paying or underpaying taxes due to objective reasons. Subjectively, it is not out of intention to evade taxes, and objectively, no fraudulent means are used, but the result is failure to pay or underpayment of taxes. payment.