Can the property report tax evasion without invoicing?

According to the relevant regulations, the property management company should take the initiative to issue invoices to the owners. Failure to provide formal invoices is a violation of tax laws and is suspected of tax evasion. If the owner refuses to issue an invoice when paying the fee, he has the right to refuse to pay the fee, and can complain and report to the relevant department, and the tax department will impose relevant penalties on the enterprise.

First, the punishment standard of tax evasion:

1. Taxpayers make false tax returns or fail to declare by means of deception or concealment, and the amount of tax evasion is large and accounts for 10% of the tax payable. Be sentenced to fixed-term imprisonment of not more than three years or criminal detention and be fined;

2. The amount is huge and accounts 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.

Two, the elements of the crime of tax evasion include the following:

1, the objective factor is the order of tax collection and management in China;

2. Objective elements: taxpayers cheat or conceal, make false tax returns or fail to declare, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, and withholding agents cheat or conceal, and fail to pay or underpay the tax withheld or collected;

3. The main elements include taxpayers and withholding agents;

4. Subjective elements include intention and negligence.

According to the law, taxpayers who make false tax returns or fail to make tax returns by means of deception or concealment, and evade paying a large amount of tax, which accounts for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined.

Three, tax evasion is as follows:

1. Forge, alter, conceal or destroy account books and accounting vouchers without authorization;

2. Overlisting expenditure or under-listing income in the account book;

3. Make false tax returns.

Legal basis:

Criminal law of the people's Republic of China

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; 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.