Will the Inland Revenue Department believe in reporting tax evasion?

As long as the evidence is sufficient and realistic, the tax bureau will be responsible for the authenticity of the materials provided, and it is not allowed to frame or fabricate facts to report tax evasion. However, it must meet the filing standards for not paying or underpaying the tax withheld and remitted, and the amount is more than 50,000 yuan.

I. Scope of accepting the report

The reporting center of the Inspection Bureau accepts reporting matters: suspected tax evasion, evasion of tax recovery, tax fraud, false issuance, forgery, illegal provision, illegal receipt of invoices and other tax violations.

Second, the handling of reporting matters

After receiving the report letter, the inspection bureau will generally transfer it to the tax bureau of the inspection bureau of the province (autonomous region or municipality) where the defendant is located in accordance with the principle of "territorial management".

Third, fill in the contents of the report.

1. The prosecutor shall at least provide the name, address and clues of tax violations of the accused.

2. Informants should seek truth from facts when reporting tax violations, be responsible for the authenticity of the information provided, and may not frame or fabricate facts.

Extended data:

Criteria for filing a case:

1. Taxpayers practise fraud, conceal and fail to report, and evade paying taxes. The amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes. Failing to pay the tax payable, late payment fee or accept administrative punishment after the tax authorities have issued a notice of recovery according to law;

2. The taxpayer has received criminal punishment for tax evasion within five years or has been given more than two administrative punishments by the tax authorities, and the amount of tax evasion is more than 50,000 yuan, accounting for more than 10% of the total tax payable;

3. The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is more than 50,000 yuan.

On June 4th, 2002, the Supreme People's Court issued the Interpretation on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Tax Evasion and Refusal to Pay Taxes, which raised the starting penalty for tax evasion to 50,000 yuan, and clearly stipulated that "if the tax evasion amount is less than 50,000 yuan, the taxpayer and withholding agent have paid the tax payable and overdue fine in full before the public security organ files a case for investigation, and the crime is minor, so no penalty is required".

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Tax Illegal Report

Baidu encyclopedia-tax evasion crime