Is it tax evasion if the property is not invoiced?

Property tax evasion is not invoiced. Many property companies do not issue formal invoices to owners in order to pay less taxes or save trouble. When the owner pays the property fee, he actively asks the property management company for an invoice. If the property management company does not issue a formal invoice, the owner can report it to the local tax authorities. Failure to invoice real estate is tax evasion.

Legal analysis

Tax evasion refers to the illegal behavior of taxpayers who deliberately violate tax laws and regulations and evade paying taxes by means of deception or concealment. For example, to pay less taxes or not to pay taxes. Deliberately underreporting or concealing taxable items, sales revenue and operating profit; Deliberately inflated costs, spread expenses indiscriminately, and reduce taxable income; Transfer of property, income and profits; Forge, alter or destroy account books, documents or accounting vouchers, etc. Tax evasion harms national interests and violates national laws. If the circumstances are serious, it constitutes a crime of tax evasion, which is a crime that undermines the socialist economic order. Those who constitute a crime of tax evasion should be punished according to law. The so-called forged account books and accounting vouchers refer to the fact that the actor did not set up account books in accordance with the provisions of the tax law in order to evade taxes, fabricated false vouchers and false account books in order to cope with tax inspection, and deceived others out of nothing; The so-called "altering" account books and vouchers refers to tampering, merging or deleting the existing real account books and vouchers to make up one of them, to make up more with less, or to make up more with less, or to keep accounts outside the account, operate outside the account, and be true and false, which makes people misunderstand their business amount and taxable items and achieve the purpose of not paying or paying less taxes. This method is mostly adopted by individual operators, which makes it impossible for tax officials to know their operating income and expenditure.

legal ground

Article 201 of the Criminal Law of People's Republic of China (PRC) * * * A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, 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; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.