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根据《税收征管法》第六十三条规定“对纳税人偷税的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的罚款;构成犯罪的,依法追究刑事责任。”《税收征管法》第六十四条规定“纳税人、扣缴义务人编造虚假计税依据的,由税务机关责令限期改正,并处五万元以下的罚款。”如何准确地确定纳税人税收违法行为是违反《税收征管法》第六十三条规定还是第六十四条规定,关键要看纳税人在税务机关检查发现其税务违法行为时是否存在不缴或者少缴税款的事实。
According to the provisions of Article 63 of the “Law on the Administration of Tax Collection,” tax evasion by taxpayers shall be pursued by the tax authorities in respect of the unpaid or underpaid taxes, late fees and 50% of the tax unpaid or underpaid Shall be subject to criminal liability. “Article 64 of the Tax Administration Law stipulates that” Where taxpayers or withholding agents make false accounting basis for taxation, the tax authorities shall order them to correct within a prescribed time limit, And impose a fine of less than 50,000 yuan. “How to accurately determine taxpayers tax violations is in violation of the” Tax Administration Law, "the provisions of Article 63 or Article 64, the key to look at taxpayers in the tax authorities found that Whether there is a tax breach of tax or pay less tax facts.