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一、偷税,是指纳税人采取伪造、变造、隐匿、擅自销毁帐薄、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款;扣缴义务人采取前列手段,不缴或者少缴已扣、已收税款。偷税情节轻微、未构成犯罪的,由税务机关追缴其偷税款,处以偷税数额五倍以下的罚款;构成犯罪的,处七年以下有期徒刑,并处偷税数额五倍以下的罚金。企业事业单位偷税,补缴税款,处以五倍以下罚款或罚金,并对负有直接责任的主管人员和其他直接责任人员,处三年以下有期徒刑或者拘役。对多次偷税未经处罚的,按照累计数额计算。因偷税未缴或者少缴的税款,税务机关可以无限期地追征。
First, tax evasion means that the taxpayers take the means of forging, altering, hiding, or destroying books and vouchers, vouchers of account vouchers, paying more than one out of books on the books, or outlawing income, or making false tax returns. Pay or pay less tax payable; withholding agents take the forefront means, do not pay or pay less withheld, tax already collected. Tax evasion is minor and does not constitute a crime, the tax authorities shall recover the tax evasion and impose a fine of not more than five times the amount of tax evasion. If a crime is constituted, it shall be sentenced to fixed-term imprisonment of not more than seven years and a fine of not more than five times the amount of evasion of the tax. Tax evasion by enterprises and public institutions and payment of tax shall be imposed a fine of not more than five times the fine and shall be punished with imprisonment of not more than three years or criminal detention for those persons directly in charge and other personnel directly responsible for the tax evasion. For many times without tax evasion, according to the cumulative amount of calculation. The tax authorities may indefinitely indemnify the taxpayers for taxes that have not been paid or evaded due to tax evasion.