How to report tax evasion by property companies

1, which should be reported 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.

2. Reporting can be made by letter, oral, telephone or other forms that the informant thinks convenient.

3. 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.

Second, the composition of the crime of tax evasion

The so-called constitution of a crime refers to the sum of objective elements and subjective elements that conform to the basic characteristics of the concept of crime as stipulated in the criminal law. Specifically, it refers to the sum of four elements: criminal object, criminal objective aspect, criminal subject and criminal subjective aspect. It is of great significance to the understanding and application of criminal law, the basis for distinguishing crime from non-crime, the specific boundary between this crime and that crime, and the scale for measuring misdemeanor and felony. Article 20 1 of the Criminal Law of People's Republic of China (PRC) (hereinafter referred to as the Criminal Law) is an important crime of "endangering tax collection and management". How to correctly understand and apply it is of great significance for maintaining tax order and cracking down on tax evasion. Therefore, the author makes a brief analysis of the constitution of the crime of tax evasion to help everyone understand and apply the crime correctly.