Cases of violating tax laws

According to relevant data, in recent years, the violation of tax laws has been increasing day by day, which has seriously affected the smooth progress of economic system reform and tax legal system construction and has become a major obstacle to economic system reform and tax legal system construction. The following are the cases I have compiled for you about violating the tax law for your reference. Welcome to read!

Violation of tax law 1

Sichuan Meishan Yijing Glauber's Salt Co., Ltd. was registered in 1996 10, and from 2000 to 200 1 10 (handled separately) when Liu Jianwei was the legal representative, the company established two sets of accounts for customers, numbered 1 and No.2. Official tax invoices or other normal income and expenses required by customers are included in the account number. 1, and the two sets of accounts are independent of each other and merged into the actual account of the company. Account number 1 is used for tax returns, and account number 2 is used for internal use of the company to achieve the purpose of paying less taxes. 200165438+In February, Peng Erming continued to use two sets of accounts after becoming the legal representative. According to judicial appraisal, from 2000 to February 2004, Yijing Glauber's Salt Company undercharged more than 46 million yuan (including tax) and undercharged 76,543,800 yuan in various taxes.

From June, 5438 to February, 2005, under the arrangement of the defendant Peng, Ma Shuquan transferred the accounting data of No.2 account of Yijing Glauber's Salt Company to his car, and Ma transferred and hid the accounting data several times. In February 2006, the above accounting materials were burned, and Ma Shuquan surrendered himself to the public security organs.

After the trial, the court held that it was easy for the defendant company to pay less taxes by means of underreporting income and setting up off-balance-sheet accounts, and the amount of tax evasion accounted for more than 30% of the tax payable, which constituted the crime of tax evasion. As the legal representative of the defendant unit, the defendant Peng Erming instructed the company's financial personnel to set up off-balance sheet accounts to evade taxes. He is the directly responsible person in charge, and his actions have constituted the crime of tax evasion.

Case 2 of violation of tax law

Shenyang Pangda Cement Co., Ltd., a private limited liability company, whose legal representative is Qian Yucai, has been changed to Qian Yulin, a general VAT taxpayer, mainly engaged in the production and operation of cement and cement products. After investigation, the buyer of the enterprise is a concrete production enterprise and individual in the region who does not ask for invoices, and the company adopts the setting? Off-account account? By other means, this part of the income will not be declared and paid to the tax authorities. From 2005 to 2007, sales revenue of 7665438 yuan+700,000 yuan was not listed or omitted in the account books, resulting in underpayment of value-added tax of 4365438 yuan+800,000 yuan, underpayment of local taxes and fees such as urban construction tax and enterprise income tax of 2.85 million yuan, and underpayment of personal income tax of legal representative of 765438 yuan+800,000 yuan.

The behavior of underpaying the above taxes is characterized as tax evasion, and the tax amount (fee) is 72310.8 thousand yuan, and a fine of 50% of the tax evasion amount is imposed, and the late payment fee is added on a daily basis, so that the suspected tax evasion is transferred to the public security organ. Qian Yucai was sentenced to one year and six months in prison.

Case 3 of violation of tax law

Case 1: Suizhong Jinli Port Co., Ltd. concealed its income of160,000 yuan, and failed to pay taxes of 872,000 yuan. At present, taxes, late fees and fines of 2.688 million yuan have been recovered.

Case 2: In the tax-related case of Liaoyang Shuangxing Real Estate Development and Construction Co., Ltd., the Inspection Bureau of Liaoyang Local Taxation Bureau made a decision on tax treatment and administrative punishment, and paid back the tax of 2 10.56 million yuan, plus a late payment fee of 620,700 yuan and a fine of 2,067,900 yuan.

Case 3: Jinzhou Quartermaster Hotel used fake invoices to evade taxes, and * * * should pay back business tax, surcharge and enterprise income tax totaling 560,000 yuan.

Case 4: Benxi Fu Jia Grain Group Feed Co., Ltd. evaded taxes on leased land, and made a decision on tax treatment and administrative punishment according to law, including paying 895,900 yuan in back taxes (fees), plus a late fee and a fine of 445 1 000 yuan.

Case 5: Linghai Hongda Construction and Maintenance Co., Ltd. evaded the payment of business tax and other taxes by purchasing and issuing false invoices, totaling 45,200 yuan. According to the relevant tax laws and regulations, Jinzhou Local Taxation Inspection Bureau not only recovered the above taxes, but also imposed a fine of three times for tax evasion, and imposed a fine of 10000 yuan for illegal invoicing.

Case 6: The tax evasion case of Shuiquan Branch of Qianbao Mineral Processing Sintering Plant in Liuhezi Town, dengta city, Liaoyang. The Inspection Bureau of State Taxation Bureau of dengta city, Liaoyang levied a tax of 530,000 yuan on the enterprise, imposed a fine of 530,000 yuan, and added a late fee according to law, and transferred it to the public security organ on suspicion of falsely issuing special invoices for value-added tax.

Case 7: Fuxin? 6? 24? In this extraordinarily large case of manufacturing and selling fake invoices, * * * arrested seven suspects 17, smashed five dens for manufacturing and selling fake invoices, and collected more than 550,000 fake invoices. The invoice amount is as high as 55.6 billion yuan and the tax amount is 8.56 billion yuan.

Case 8: Peng Liying and others in Jinzhou bought and sold invoices, and found 9 fake invoices 1909, with an amount of 5.29 billion yuan, * * * involving 32 regions in 6 provinces, and more than 500 other fake documents and fake license plates. At present, the persons involved have been sentenced or fined.

Case 9: Ye Jia Mining Co., Ltd. of Fushun Xinbin Manchu Autonomous County falsely issued special VAT invoices and illegally purchased 230 sets of VAT invoices, with face value11230,000 yuan and tax amount 19 1000 yuan; Issue11/groups of special VAT invoices with face value10.87 million yuan and tax amount1850,000 yuan. The suspect has been arrested or released on bail pending trial.

Cases of violating tax laws

The State Taxation Bureau of Songyang County, Zhejiang Province found out that Yang, the legal representative of a new wall brick factory, contracted the whole enterprise to Qian in February last year. After both parties signed the contract, the employer Yang failed to save the previous year as required? Internal account? And is the organizer of this operation money? External account? Due to suspected tax evasion, the State Taxation Bureau of Songyang County made a decision on the handling of fines and late fees for Yang and Qian respectively according to relevant regulations.

The new wall brick factory is a private partnership, which produces shale sintered porous bricks and belongs to the general taxpayer of value-added tax. Approved by the local tax authorities, the factory began to implement audit collection in 2007. In February last year, Yang contracted the whole factory to Qian, and signed a contract with Qian, stipulating that the contract period was 10 year, and the contract amount was paid at one time when the contract came into effect. As an employer, Yang made a written report to the tax authorities on the contracting matters. Subsequently, Yang settled his taxes with the local tax authorities according to the book records, and left the local area with the accounting vouchers of the previous year.

Not long ago, when the inspectors of Songyang County State Taxation Bureau found Yang, Yang claimed that all the accounting vouchers had been lost and could not provide tax inspection. In this regard, according to the evidence obtained, the County State Taxation Bureau determined that Yang failed to keep account books, accounting vouchers and tax payment vouchers. During the inspection period, it was a tax violation, so it was fined 5000 yuan according to law.

After Qianmou contracted to operate, during the inspection period, the book reflected the accumulated declared sales income of 492,857.55 yuan, and the value-added tax should be paid of 295,765,438 yuan +0.45 yuan. However, during the inspection, the inspectors of Songyang State Taxation Bureau found that Qianmou sold 336 standard bricks and perforated bricks, and the sales income was as high as 1 195438+023 yuan (including tax income), including 7438+04533 yuan. External account? Failure to declare tax, resulting in less declaration and payment of value-added tax of 46,968.86 yuan. In this regard, the County State Taxation Bureau determined that Qianmou concealed the sales revenue, and his behavior was a tax violation that evaded paying taxes. Therefore, the underpaid value-added tax of 46,968.86 yuan was recovered from him according to law, and a late payment fee of 3,522.66 yuan was added according to law, and a double fine of 46,968.86 yuan was imposed.

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