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For tax evasion, the law severely punishes fraud and concealment. If the amount of tax evasion reaches more than 10% of the tax payable, he shall be sentenced to not more than three years of imprisonment or detention and a fine; Tax evasion accounts for more than 30% and is sentenced to 3-7 years' imprisonment. The withholding agent shall also be punished for evading tax payment. For those who have repeatedly violated the law but have not been dealt with, the illegal gains shall be included in the trial basis. Those who have violated the law can be exempted from criminal liability if they pay the overdue fine for tax payment, except those who have been subject to criminal investigations or administrative penalties for more than two times within five years.
#Tax disputes
1274 readings
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The person who has paid the tax after evading the tax and has been punished will not be investigated for criminal responsibility, but there are exceptions: those who have been punished for tax evasion within five years or have been punished twice or more may still face prosecution. If the amount of tax evasion reaches a certain standard (such as more than 10% of the tax payable), it will face punishment. The larger the amount and the higher the proportion, the longer the sentence. The same applies to withholding agents. If it is timely paid after receiving the notice of recovery, it can be exempted from criminal liability, but the past records will affect. Those who have serious tax evasion records in the past may still be held accountable even if they meet the remedy conditions. The crime of tax evasion includes false declaration or non declaration for tax evasion.
#Tax disputes
1389 readings
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Paying overdue fine and administrative penalty after tax evasion will not usually lead to criminal charges, unless there is a serious historical record. Tax evasion can be classified according to the circumstances: those who cheat and conceal and result in a large amount of tax arrears (more than 10%) may face imprisonment or detention of less than 3 years and fines; Those who owe more than 30% of taxes will be punished more severely. If the withholding agent evades payment, refer to the above punishment, but it is generally exempt from prosecution after making up the amount, unless it has a criminal history. If there are criminal penalties or more than two tax administrative penalties in the past five years, even if the payment is made in arrears, criminal charges may also be faced.
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1052 readings
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China's laws require that the act of evading tax payment be put on file for accountability. The conditions include: 1) The taxpayer evades tax by fraud or concealment, with the amount exceeding 50000 and accounting for more than 10% of the total tax payment; 2) Failing to make up the payment or refusing to punish after receiving the notice of recovery; 3) The former tax evader evades taxes again, reaching the above amount and proportion standards. Even if it is paid after being prosecuted, it will not affect the criminal legal responsibility.
#Tax disputes
1477 readings