Where should I report company tax evasion?

You should go to the local taxation bureau to report tax evasion. You can call to report or write a report letter, as long as you provide the corresponding clues. Informants who do not want to provide their names, identities or publicly report their behavior should be respected and kept confidential. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall give awards in accordance with regulations.

1. Where can the reporting unit report tax evasion?

You can report to the tax bureau, you can call or write a report letter, and you can provide corresponding clues. Any unit or individual has the right to report violations of tax laws and administrative regulations. The organ that receives the report and the organ responsible for investigation and handling shall keep confidential the informant. The tax authorities shall give awards in accordance with regulations.

Individual citizens can report tax evasion by letter, oral or telephone if they find that the enterprise has evaded taxes. You can report it in real name or anonymously, and the tax authorities should accept it. 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.

Second, what are the legal consequences of unit tax evasion?

Tax evasion refers to the taxpayer's act of forging, altering, concealing or destroying account books and vouchers without authorization, overstating expenditure or underreporting income in account books, or making false tax returns and failing to pay or underpaying taxes. For taxpayers who evade taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. A double punishment system is adopted for the crime of tax evasion committed by the unit. That is, the unit shall be fined, and the person in charge and other persons directly responsible for the unit shall be punished in accordance with the provisions of this article. In judicial practice, after a fine is imposed on a unit, generally only the responsible personnel of the unit are sentenced to free punishment, and no fine is imposed.

Article 201 of the Criminal Law: 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 taxable amount, 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.

3. What are the main differences between tax evasion and tax evasion?

1, subjectively different. Tax evasion is intentional, and tax evasion is negligence. Tax evaders know that their actions will cause national tax losses and actively hope or pursue this harmful result. Tax evaders should have foreseen the harmful consequences of their actions, but they didn't, or they have foreseen them but credulity can be avoided; Subjectively, tax evaders have the purpose of seeking illegal interests, but subjectively, tax evaders have no such purpose.

2. Different in objective aspects. Tax evasion refers to cheating or concealing by forging, altering, concealing or destroying account books and accounting vouchers without authorization. There is no intentional act or omission in tax evasion. Tax evasion and its transformation. Tax evasion can be transformed into tax evasion under certain conditions.

3. The legal consequences are different. Tax evasion achieves legal results, which constitutes a crime and should bear criminal responsibility. Tax evasion is illegal, and the actor only needs to pay back the tax and pay the late payment fee.

To sum up, some small units violate the rules in their operations, evade their tax obligations through various means, and underpay or pay back the income tax value-added tax. As employees, they should not keep silent when they find such illegal acts, but should collect evidence and report them to the tax bureau. Of course, the report can be anonymous, and the tax bureau will keep the information of the informant confidential.