Acts in Violation of the Law on Tax Collection And the Corresponding Punishments
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Acts in Violation of the Law on Tax Collection And the Corresponding Punishments
Author:Xinchengda   Article source: Shenzhen Xinchengda Financial Consultancy Co., Ltd.  Hits:1314  Add time:2010-2-25  
(1) Where a taxpayer commits one of the following acts, he shall be ordered by the tax authority to rectify within a time limit and may be fined not more than RMB2,000 yuan; if the circumstances are serious, he may be fined not less than 2,000 yuan but not more than 10,000 yuan:
A.  Failing to apply for tax registration, alteration or cancellation within the prescribed time limit;
B.  Failing to establish and preserve accounting books, or keep the vouchers for the accounts and the relevant information in accordance with regulations;
C.  Failing to submit the financial and accounting systems or the financial and accounting procedures, the accounting software to the tax authority for the record in accordance with regulations;
D.  Failing to report all bank account numbers to the tax authority in accordance with regulations;
E.  Failing to install or use tax-monitoring devices in accordance with regulations, damaging or destroying or, without authorization, altering such devices.
Where a taxpayer fails to go through the formalities for tax registration, the tax authority shall order him to rectify within a time limit; if he still fails to rectify on the expiration of the time limit, the administrative department for industry and commerce shall, upon request of the tax authority, revoke his business license.
Where a taxpayer fails to use the tax registration certificate in accordance with regulations, or lends, alters, damages or destroys, trades or forges tax registration certificate, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.
(2) Where a withholding agent fails to establish and preserve accounting books for the tax withheld and remitted or collected and remitted, or preserve the vouchers for the accounts and the relevant information regarding the tax withheld and remitted or collected and remitted, in accordance with relevant regulations, he shall be ordered by the tax authority to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 5,000 yuan.
(3) Where, within the prescribed time limit, a taxpayer fails to go through the formalities for tax declaration and submit information on tax payment or a withholding agent fails to submit to the tax authority statements on taxes withheld and remitted or collected and remitted and other relevant information, he shall be ordered by the tax authority to rectify within a time limit and may be fined no more than 2,000 yuan; if the circumstances are serious, he may be fined no less than 2,000 yuan but no more than 10,000.
(4) Tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authority to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable. Where a taxpayer evades tax, the tax authority shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined no less than 50 percent but no more than five times the amount of tax he fails to pay or underpays; if the crime is constituted, he shall be investigated for criminal charges in accordance with law: if the amount of tax evaded accounts for over 10 percent but under 30 percent of the total of taxes payable and over 10,000 yuan but under 100,000 yuan, or if he commits tax evasion again after having been twice subjected to administrative sanctions by the tax authority for tax evasion, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined not less than one time but not more than five times the amount of tax evaded; if the amount of tax evaded accounts for over 30 percent of the total of taxes payable or is over 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined not less than one time but not more than five times the amount of tax evaded.
Where a withholding agent fails to pay, or underpays the tax which he withholds or collects by the means mentioned in the preceding paragraph, the tax authority shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law; if he fails to pay or underpays the taxes which he has withheld or collected and the amount accounts for over 10 percent of the total of taxes payable or is over 10,000 yuan, he shall be punished in accordance with the provisions in the preceding paragraph.
(5) Where a taxpayer or withholding agent fabricates the basis on which tax is assessed, he shall be ordered by the tax authority to rectify within a time limit and shall also be fined not more than 50,000 yuan.
Where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authority shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays.
(6) Where a taxpayer who fails to pay the tax due adopts the means of transferring or concealing his property, thus preventing the tax authority from pursuing the payment of the tax in arrears, the tax authority shall pursue the payment of the tax and the surcharge thereon and shall also impose on him a fine of not less than 50 percent but not more than five times the amount of tax in arrears; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law: if the amount involved is over 10,000 yuan but under 100,000 yuan, he shall be sentenced to a fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined not less than one time but not more than five times the amount of taxes in arrears; if the amount involved is over 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined not less than one time but not more than five times the amount of taxes in arrears.
(7) Where anyone, by making false export declaration or by other means, defrauds tax refund for exports from the State, the tax authority shall pursue the return of the refund defrauded, and the person shall also be fined not less than the amount of the refund defrauded but not more than five times that amount; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law: if the amount involved is relatively large, he shall be fined not less than one time but not more than five times the amount defrauded, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; if the amount involved is huge, or if there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years and shall also be fined not less than one time but not more than five times the amount defrauded; if the amount involved is especially huge, or if there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years of life imprisonment and shall also be fined not less than one time but not more than five times the amount defrauded or be sentenced to confiscation of property.
Where anyone defrauds tax refund for exports from the State, the tax authority may, within a specified time limit, suspend tax refund for his export.
(8) Refusal to pay tax means refusing to pay tax with resort to violence or threats. In such a case, the tax authority shall, in addition to pursuing the payment of the amount of tax a person refuses to pay and the surcharge thereon, conduct investigation for criminal responsibility in accordance with law: he shall be fined by judicial authorities not less than one time but not more than five times the amount he refuses to pay and shall also be sentenced to fixed-term imprisonment of not more than three years or criminal detention; if he refuses to pay tax with resort to violence resulting that someone has been injured heavily or dead, he shall be fined not less than one time but not more than five times the tax amount he refuses to pay and shall also be punished heavily as injury crime or homicide; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined not less than one time but not more than five times the amount be refuses to pay.
If the circumstances are not serious and no crime is constituted, the tax authority shall pursue the payment of the amount of tax he refuses to pay and the surcharge thereon and shall also impose on him a fine of not less than the amount of the tax he refuses to pay but not more than five times that amount.
(9) Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax that should be paid or remitted within the prescribed time limit and, after ordered by the tax authority to pay or remit within a time limit, still fails to do so on the expiration of the time limit, the tax authority may, in addition to pursuing, by adopting compulsory enforcement measures in accordance with law, the payment of the amount of tax the taxpayer or withholding agent fails to pay or underpays or fails to remit, impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays or fails to remit.
(10) Where a withholding agent fails to withhold or collect the amount of tax which should be withheld or collected, the tax authority shall pursue the payment of the said amount, and impose on the withholding agent a fine of not less than 50 percent but not more than three times the amount of tax that should have been withheld or collected.
(11) Where a taxpayer or a withholding agent avoids, refuses to undergo or, by other means, hinders inspection by the tax authority, he shall be ordered by the tax authority to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.
(12) Where anyone, in violation of the provisions, illegally prints invoices, the tax authority shall destroy the invoices illegally printed, confiscate his unlawful gains and tools for criminal purposes and impose on him a fine of not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law: whoever forges or makes without authorization any other invoices, which can be used to defraud a tax refund for exports or to offset tax money, or sells such invoices, or illegally sells any other invoices which can be used to defraud a tax refund for exports or to offset tax money shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; if the number involved is large, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; if the number involved is especially huge, he shall be sentenced to fixed-term imprisonment of not less than seven years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan.
Whoever forges or makes without authorization invoices other than the ones specified in the preceding paragraph or sells such invoices, or illegally sells invoices other than the ones specified in the preceding paragraph, shall be sentenced to fixed-term imprisonment of not more than two years, criminal detention or public surveillance and shall also, or shall only, be fined not less than 10,000 yuan but not more than 50,000 yuan; if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than two years but not more than seven years and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan.
(13) Where a taxpayer is engaged in production or business operations or a withholding agent commits an act in violation of the provisions in this Law on tax collection and refuses to be dealt with by the tax authority, the tax authority may confiscate his invoices or discontinue selling invoices to him.
(14) Where a bank or other financial institution with which a taxpayer or a withholding agent has opened deposit accounts refuses to accept the tax authority's inspection of the deposit accounts of the said taxpayer or withholding agent in accordance with law, or refuses to execute the decision made by the tax authority on freezing the deposits or withholding the tax, or, after receiving the written notice of the tax authority, assists the taxpayer or withholding agent in transferring his deposits, thus causing tax revenue loss, it shall be fined by the tax authority not less than 100,000 yuan but not more than 500,000 yuan, and the persons who are directly in charge and the other persons who are directly responsible shall be fined not less than 1,000 yuan but not more than 10,000 yuan.
(15) Where a taxpayer fails to go through the formalities for inspecting or changing of tax registration in accordance with relevant regulations, he shall be ordered by the tax authority to rectify within a time limit and may be fined not more than 2,000 yuan; if the circumstances are serious, he shall be fined not less than 2,000 yuan but not more than 10,000 yuan.
(16) Where a taxpayer illegally prints, lends, trades, alters or forges vouchers for tax, he shall be ordered by the tax authority to rectify within a time limit and shall also be fined not less than 2,000 yuan but not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.
(17) Where banks and other financial institutions fail to record in the accounts of the taxpayer engaging in production or business operations the number of his tax registration certificate, or fail to record in the tax registration certificate the accounts number of the taxpayer engaging in production or business operations in accordance with the relevant regulations of the Law on the Administration of Tax Collection, they shall be ordered by the tax authority to rectify within a time limit and also be fined not less than 2,000 yuan but not more than 20,000 yuan; if the circumstances are serious, they may be fined not less than 20,000 yuan but not more than 50,000 yuan.
(18) Where anyone illegally provides a taxpayer or a withholding agent with bank account, invoice, proof or other convenience resulting into failing to pay or underpay tax or defrauding tax refund for export from the State, tax authority shall confiscate his unlawful gains and impose on him a fine not more than one times the amount of tax he fails to pay or underpay or defrauds.
(19) Where a taxpayer refuses to pay the tax withheld or collected, the withholding agent shall report the situation to the tax authority, and the tax authority shall directly pursue the tax and the surcharge from the taxpayer; if the taxpayer refuses to pay the tax, the tax authority may, in addition to pursuing, by adopting compulsory enforcement measures in accordance with law, the tax payment the taxpayer fails to pay or underpays, impose a fine of not less than 50 percent but not more than five times the amount of tax he fails to pay or underpays.
(20) Where any unit prevents the tax authority from inspecting in accordance with the Law, at railway stations, docks, airports, postal enterprises and their branches, supporting documents, vouchers and information pertaining to the taxable commodities, goods or other property which a taxpayer has delivered for carriage or sent by post, he shall be ordered by the tax authority to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan.
(21) Where a taxpayer or a withholding agent commits one of the following acts, he shall be ordered by the tax authority to rectify and may be fined not more than 10,000 yuan; if the circumstances are serious, he may be fined not less than 10,000 yuan but not more than 50,000 yuan.
A. Providing illusive information or failing to report the particulars truthfully, or refusing to provide relevant information;
B. Refusing or preventing the tax authority from taking notes and making tape-recordings, video-recordings, photographs and duplications of the particulars and information pertaining to the case;
C. A taxpayer or a withholding agent transferring, concealing or destroying the relevant information during the inspecting period;
D. Failing to subject himself to tax inspection conducted by the tax authority in accordance with law;
(22) Where tax agents commit an act in violation of the tax laws or administrative regulations resulting that tax payers fail to pay or underpay the tax, the taxpayers shall pay the tax payable and the surcharge, and the tax agents may be fined not less than 50 percent but not more than three times of the tax amount the taxpayers fail to pay or underpay.
 
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