Did the property company evade taxes?

If a property company evades taxes, it shall be given administrative punishment by the administrative organ, and if the case constitutes a crime, criminal responsibility shall be investigated according to law. Property companies should pay taxes truthfully in accordance with the law. If you evade taxes, it should be recovered by the administrative organ, and you can also impose a fine. If a crime is constituted, criminal responsibility shall be investigated by judicial organs.

First, how to punish property companies for tax evasion?

If a property company evades taxes, it shall be given administrative punishment, and if it constitutes a crime, it shall also bear criminal responsibility and may be given criminal punishment.

Article 63 of the Tax Administration Law stipulates: "A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or charges expenses on account books, omits to report or understates income, or refuses to declare or falsely declare tax after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If it constitutes a crime, criminal responsibility shall be investigated according to law. "

Property companies that evade taxes are illegal and should be punished. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes. If the property management company still constitutes a crime, it shall be investigated for criminal responsibility according to law.

Second, the criminal punishment of tax evasion.

Article 201 of the Criminal Law stipulates: "A taxpayer who makes false tax returns or fails to declare 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. "

If the perpetrator is suspected of tax evasion, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined. If the circumstances are serious, 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.

To sum up, if a property company evades taxes, it should be suspected of breaking the law. If it does not constitute a crime, it shall be given administrative punishment by the administrative organ and may also be fined. If the case constitutes a crime, criminal responsibility shall be investigated by judicial organs, and they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined. If the circumstances are serious, he will be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and fined.