How to report tax evasion by property companies?

Legal analysis: 1. Declare to the declaration center of the local tax authorities. Because the jurisdiction of national tax and local tax is inconsistent, it is necessary to find out which tax authority is under the jurisdiction of the taxes involved in the report. The reporting scope of the reporting center includes: tax evasion, tax evasion, tax fraud, false issuance, forgery, illegal provision, illegal acquisition of invoices, and other tax violations. Two, the report can be made by letter, oral, telephone or other forms that the informant thinks convenient. Third, both real-name reporting and anonymous reporting are acceptable, but there are rewards for real-name reporting. Informants who do not want to provide their names, identities or publicly report their behavior should be respected and kept confidential. Informants are encouraged to provide their names, units, addresses and factual evidence of tax violations as much as possible. The evidence required for tax declaration should be as detailed as possible, including account books, vouchers, contracts, agreements, invoices, receipts, etc. , and you can use a copy of the original.

Legal basis: People's Republic of China (PRC) Criminal Law.

Article 201 A taxpayer who makes a false tax return or fails to make a tax return 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 a huge amount of not less than 30% of the tax payable.

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.

Anyone who commits the act mentioned in the first paragraph and is subject to administrative punishment after the tax authorities have issued a notice of recovery according to law to pay back the tax payable and the overdue fine, shall not be investigated for criminal responsibility, except those who have been subjected to criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.

Article 203 If a taxpayer transfers or conceals property and fails to pay the tax payable, so that the tax authorities cannot recover it, if the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined. A fine of not less than one time but not more than five times but not more than 100,000 yuan shall also be imposed, and a fixed-term imprisonment of not less than three years but not more than seven years shall also be imposed.

Article 204 Whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times of tax fraud, or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment, and shall also be fined not less than one time but not more than five times of tax fraud, or his property shall be confiscated.

After paying the tax, a taxpayer who cheats the paid tax in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law and punished in accordance with the provisions of the preceding paragraph.