|
Welcome Guest
|
|
You are using Guest Account
|
|
||||||||||||||||||||||||||||||||||
|
Article 1. A taxpayer who commits any of the following acts, and fails to pay or underpays the amount of tax payable, with the amount of evaded tax accounting for 10% or more of the tax payable and at 10,000 Yuan or more, he shall be convicted and punished in accordance with Paragraph 1 of Article 201 of the Criminal Law: (1) forging, altering, concealing or destroying without authorization accounting books or supporting vouchers for the accounts; (2) overstating expenses or not stating or understating income in accounting books; (3) being notified by the tax authority to file tax returns but refusing to do so; (4) filing false tax returns; or (5) after paying the tax, fraudulently regaining the tax paid through the adoption of deceptive means such as fraudulently declaring the commodities it produces or operates as export goods. Where a withholding agent commits any of the acts in the preceding paragraph, and fails to pay or underpays the amount of tax withheld or collected, and if the amount comes up to 10,000 Yuan or more and accounts for 10% or more of the tax payable, he shall be convicted and punished in accordance with Paragraph 1 of Article 201 of the Criminal Law. If the withholding agent promises in writing to pay the tax amount on behalf of the taxpayer, it shall be ascertained that the withholding agent "has withheld or collected the tax amount". If, in case of any of the acts provided in Paragraphs 1 and 2 of this Article, the amount of evaded tax is 50,000 Yuan or less, the taxpayer or withholding agent has fully paid the tax amount payable as well as the fine on the tax in arrears before the public security organ files a case and carries out investigation, and if the criminal circumstance is minor and the offender need not be given criminal punishment, he may be exempted from criminal punishment. Article 2. A taxpayer's act of forging, altering, concealing or destroying without authorization original documents such as the invoices used in book keeping, etc. shall be ascertained as the act of unlawfully forging, altering, concealing or destroying vouchers used for book keeping provided in Paragraph 1 of Article 201 of the Criminal Law. Any of the following circumstances shall be ascertained as "being notified by the tax authority to file tax returns" provided in Paragraph 1 of Article 201 of the Criminal Law: (1) The taxpayer or withholding agent has gone through the tax registration or withholding registration in accordance with the law; (2) The taxpayer who does not need to go through the tax registration in accordance with the law is notified by the tax authority in writing in accordance with the law to file the tax returns; or (3) The taxpayer or withholding agent who has not gone through the tax registration or withholding registration in accordance with the law is notified by the tax authority in writing in accordance with the law to file the tax returns. "Filing false tax returns" provided in Paragraph 1 of Article 201 of the Criminal Law shall mean that the taxpayer or withholding agent submits to the tax authority false tax returns, financial statements, reporting schedules on taxes withheld and remitted or collected and remitted, or other documents on tax returns. For example, providing false applications, working out false documents on tax reduction, tax exemption, tax credit or refund of collected tax, etc.. "Being unpunished" provided in Paragraph 3 of Article 201 of the Criminal Law shall mean that the taxpayer or withholding agent has committed the act of evading tax for many times within five years, but was not imposed upon any administrative punishment because the amount of evaded tax of each time did not reach the amount provided in Article 201 of the Criminal Law for constituting a crime. Where a taxpayer or withholding agent was imposed upon an administrative punishment and the case was transferred for initiating a prosecution due to the same criminal act of evading tax, the people's court shall entertain the case in accordance with the law. If he has been convicted and imposed upon a criminal fine in accordance with the law, the administrative fine shall be used to offset the same amount of criminal fine. Article 3. The amount of evaded tax shall mean the total amount of all taxes that the taxpayer has failed to pay or underpaid within a determined period for tax payment. The percentage of the amount of evaded tax among the tax payable shall mean the proportion of the total amount of all evaded taxes within one tax year against the total amount of all taxes payable within this tax year. For any other taxpayer whose tax payment period is not determined by tax year, the percentage of the amount of evaded tax among the tax payable shall be determined according to the proportion of the total amount of all evaded taxes within the year followed by the day when his final act of evading tax was committed against the total amount of all taxes payable within this tax year. If the period for the tax payment obligation is less than one tax year, the percentage of the amount of evaded tax among the tax payable shall be determined according to the proportion of the total amount of all evaded taxes to the total amount of tax payable during the actual period for the tax payment obligation. Where an act of evading tax covers several tax years, it constitutes the crime of evading tax once the amount of evaded tax within one tax year and the percentage thereof reaches the standard provided in Paragraph 1 of Article 201 of the Criminal Law. The amount of evaded tax within each tax year shall be calculated accumulatively, and the percentage of the evaded tax shall be determined by the highest percentage. Article 4. Whoever has been imposed upon the administrative punishment for twice within two years due to evasion of tax and again evades tax with the amount at 10,000 Yuan or more, shall be convicted and punished under the crime of evading tax. Article 5. Any of the following circumstances under which the act of refusing to pay tax is committed shall be the "serious circumstances" provided in Article 202 of the Criminal Law: (1) the ringleaders gather a number of people to refuse to pay tax; (2) the amount of the tax refused to be paid is at 100,000 Yuan or more; (3) refusal to pay tax for many times; (4) intentional infliction of slight injury upon another person; or (5) other severe circumstances. Article 6. Whoever commits the act of refusing to pay tax, thus causing severe injury or death to another person, and constitutes the crime of intentional injury or intentional homicide, he shall be separately convicted and punished in accordance with Paragraph 2 of Article 234 or Article 232 of the Criminal Law. Whoever commits an act of refusing to pay tax jointly with a taxpayer or withholding agent shall be punished in accordance with the law as an accomplice of the crime of refusing to pay tax. |
||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||
|
Copyright 2002 NovexCn.com
|