Part 6. Offenses Against Tax Collection and Management
Article 201. Tax payers found responsible of forging, altering, concealing, or indiscriminately destroying reports publications, entry proofs, or making unsubstantiated expenses, or failing woefully to enter or enter low income items, or failing woefully to submit taxation statements after being notified by the taxation authorities, or publishing a false return, or neglecting to spend fees or spend less, or evading fees surpassing http://besthookupwebsites.org/dating4disabled-review ten percent but lower than 30 % of payable fees, or evading fees once again after two administrative sanctions for income tax evasion, will be penalized with imprisonment or unlawful detention of significantly less than 36 months, with a superb of over 100 percent but significantly less than 500 % for the evaded income income tax amount; for situations with evaded taxation amount surpassing 30 % of payable fees, or surpassing 100,000 yuan, with imprisonment of over 36 months but lower than seven years, with an excellent of over 100 % but lower than 500 % associated with the tax amount that is evaded.
Withholding agents using the preceding means to refuse re payment and complete re payment of withheld or collected fees, that are over ten percent of payable fees or higher 10,000 yuan, will probably be penalized according to the paragraph that is preceding.
Numerous commissions for the functions mentioned into the two preceding paragraphs without detection will probably be determined on a basis that is accumulated.
Article 202. Utilizing physical physical violence or threatening means to refuse re payment of income tax will probably be penalized with imprisonment or unlawful detention of significantly less than 36 months, with a superb of over 100 % but significantly less than 500 % associated with the level of fees therefore declined to cover; for instances of the nature that is serious with imprisonment of over 36 months but lower than seven years, with an excellent of over 100 % but significantly less than 500 per cent associated with number of fees therefore declined to cover. Devamını Oku