What are the consequences of financial fraud of property companies?

Any unit or individual has the right to report violations of tax laws and administrative regulations. The Inspection Bureau of the tax authorities at or above the county level shall set up a reporting center for tax violations, which shall be responsible for accepting the reports of taxpayers' tax violations, and the telephone number, mailing address and postal code of the reporting center shall be announced to the public. The above-mentioned individual citizens, if they find that enterprises evade taxes, can report by letter, oral or telephone. You can report it in real name or anonymously, and the tax authorities should accept it. Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 30% of the tax payable with a huge amount, and shall also be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Tax evasion refers to the behavior that taxpayers use various undisclosed means to conceal the real situation and deceive the tax authorities for the purpose of not paying or underpaying taxes.

Tax evasion is caused by taxpayers' unfamiliarity with the tax law and financial system, or carelessness in their work. Such as misuse of tax rate, omission of taxable items, underestimation of taxable quantity, miscalculation of sales and operating profit, etc.

There are three main differences in tax evasion:

1, subjectively different. Tax evasion is intentional, and tax evasion is negligence. Tax evaders know that their actions will cause national tax losses and actively hope or pursue this harmful result. Tax evaders should have foreseen the harmful consequences of their actions, but they didn't, or they have foreseen them but credulity can be avoided; Subjectively, tax evaders have the purpose of seeking illegal interests, but subjectively, tax evaders have no such purpose.

2. Different in objective aspects. Tax evasion refers to cheating or concealing by forging, altering, concealing or destroying account books and accounting vouchers without authorization. There is no intentional act or omission in tax evasion. Tax evasion and its transformation. Tax evasion can be transformed into tax evasion under certain conditions.

3. The legal consequences are different. Tax evasion achieves legal results, which constitutes a crime and should bear criminal responsibility. Tax evasion is illegal, and the actor only needs to pay back the tax and pay the late payment fee.

The second paragraph of Article 52 of the Tax Administration Law also stipulates: "If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover the tax and overdue fine within three years; If there are special circumstances, the recovery period can be extended to five years. " Among them, "mistakes" include all kinds of unintentional non-payment or underpayment of taxes, which is essentially tax evasion.