How to punish property tax evasion

For tax evasion, 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. For example, the tax payable is 6.5438+0 million, and the actual tax payment is 500,000. In addition to recovering the balance tax of 500,000 yuan, the tax authorities can also collect a part of late payment fees and impose fines ranging from 250,000 yuan to 2.5 million yuan. In addition, according to the criminal law, tax evasion may constitute a crime. If the amount of tax evasion reaches more than 10% of the taxable amount and less than 30%, the amount of tax evasion is more than 1 10,000 and less than 10,000, or the tax authorities impose administrative penalties on tax evasion twice, and both of the above situations are met, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion. If the amount of tax evasion reaches more than 30% of the total tax payable, and the amount of tax evasion is more than 654.38+10,000 yuan, it shall be sentenced to fixed-term imprisonment of more than three years. Fixed-term imprisonment of not more than seven years and a fine of not less than one time but not more than five times for tax evasion. Individuals who evade taxes should also be fined. If the unit evades taxes, the person directly responsible will be investigated for personal punishment.

Legal objectivity:

Article 63 of the Tax Administration Law: A taxpayer who forges, alters, conceals, destroys account books and vouchers without authorization, or overstretches expenditure or underreports income in account books, or refuses to declare or fill in a false tax return after being notified by the tax authorities, and fails to pay or underpays the tax payable is guilty of 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.