Legal Liability For Violation Of Tax Payment Provisions

1, taxpayers or withholding agents pay no or pay less taxes within the prescribed time limit. The competent state tax authorities shall order them to pay within a prescribed time limit. The state tax authorities shall, in accordance with the provisions of the twenty-seventh section of the tax collection and administration law, adopt compulsory enforcement measures to recover the taxes that they do not pay or pay less, and impose a fine of not more than five times the tax paid or paid less.

2, the taxpayer fails to pay the taxable money and adopts the means of pferring or concealing the property, resulting in the state tax authorities unable to recover the tax owed. The amount above ten thousand yuan shall be punished in accordance with the second provisions of the supplementary provisions of the state tax authorities in accordance with the supplementary provisions of the crime of punishing tax evasion and anti tax. The amount of the amount that is less than ten thousand yuan shall be recovered by the state tax authorities and the fine of five times the amount of tax owed.

3, if the agent fails to pay or fails to pay the tax already collected, the state tax authorities recover the tax that they do not pay or pay less, and may impose a fine of not more than five times the tax paid or paid less.

(two) failure to withhold or levy taxes in accordance with the provisions, and 1 of the penalties shall be deducted. The withholding agents shall not deduct or receive unpaid taxes. The withholding agents shall pay the tax withheld and receivable.

However, the withholding agent has promptly reported the tax payers' refusal to withhold or collect the case to the tax authorities.

2, the levying agent fails to collect taxes according to the requirements of the entrustment certificate, and the tax paid by the agent shall be paid.

The trustee has not reported the tax payers' refusal to pay or the reason that they can not collect taxes for any reason.

(three) tax evasion and its punishment 1. Tax evasion refers to the behavior of taxpayers who take forgery, alteration, concealment, unauthorized destruction of account books, accounting vouchers, and make more or less expenditure on the account books, or do not list or list less income or make false tax returns. They do not pay or pay less taxes.

If the amount of tax evasion is less than ten thousand yuan or the amount of tax evasion accounts for less than ten percent of the tax payable, the state tax authorities shall recover the stolen tax and impose a fine of five times the amount of tax evasion.

The amount of tax evasion is more than ten thousand yuan, and the amount of tax evasion is more than ten percent of the total amount of tax payable, and tax evasion by tax authorities for two administrative penalties and tax evasion shall be punished by the judicial organ in accordance with the law.

2. If the withholding agent takes the means listed in the preceding paragraph, does not pay or underpays the deducted or collected taxes, the amount accounts for more than ten percent of the amount of the tax payable and the amount is over ten thousand yuan, and the judicial organ is punished by the judicial organ in accordance with the law unless the tax is recovered according to law; the amount of less than ten thousand or the amount of the tax payable is less than ten percent, and the state tax authorities will recover the non paid or less paid taxes according to law, and impose a fine of less than five times.

(four) tax fraud and its punishment 1. Tax fraud means that enterprises and institutions take fraudulent means of fraudulent national export tax rebates, such as those produced or operated.

If the amount of tax fraud is below ten thousand yuan, the state tax authorities recover the export tax rebates they have defrauded, and impose a fine of five times the amount of the tax they have defrauded.

If the amount exceeds ten thousand yuan, it shall be punished by the judicial organ in accordance with the law of the judiciary in addition to the recovery of the export tax rebated by the state tax authorities.

2, a unit or individual outside the enterprise or institution who defraud the state's export tax refund shall be punished by the judicial organ in addition to the tax rebate issued by the tax authorities. If the amount is small and does not constitute a crime, the state tax authorities shall recover the tax rebated from them and impose a fine of five times the amount of the tax.

(five) anti tax and its punishment 1. Tax resistance refers to the behavior of refusing to pay taxes by violence or threat.

If a minor tax offence is not committed, the state tax authorities recover the tax they refuse to pay, and impose a fine of not more than five times the amount of tax withheld.

Where a crime is constituted, it shall be punished by the judicial organ according to law.

2, in order to cause serious injury or death by violence against the tax, the judicial organ shall be severely punished according to the crime of injury and homicide, and shall be fined in accordance with the provisions of the preceding paragraph.