"Paragraph 1 of Article 63 of the People's Republic of China (PRC) Tax Collection and Management Law stipulates that if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes.
Our bureau adheres to the principle of abiding by laws and regulations, tempering justice with mercy, and fair sentencing, and fully considers the facts, nature, plot and social harm of illegal acts, and punishes Huang Wei.
On the one hand, illegal acts such as tax evasion and tax evasion that take the initiative to correct mistakes are dealt with lightly according to law. Huang Wei conducted a self-examination on tax evasion of concealing personal income and submitted a tax application to the tax authorities. Being able to cooperate with the investigation and actively pay back 500 million yuan of taxes, accounting for 78% of the tax evasion that has been verified, and actively reporting tax-related illegal acts that the tax authorities have not yet mastered, has the initiative to reduce the harmful consequences of illegal acts. In accordance with the provisions of Article 32 of the Administrative Punishment Law of the People's Republic of China, our bureau will give a lighter punishment, and impose a fine of 0.6 times of hidden income on Huang Wei's tax evasion but taking the initiative to refund compensation and declare underpayment.
On the other hand, illegal acts that do not correct mistakes will be dealt with seriously according to the degree of harm. According to the Law of People's Republic of China (PRC) on the Administration of Tax Collection, according to the discretion standard of tax administrative punishment in Zhejiang Province, Huang Wei concealed income tax evasion, did not take the initiative to pay back, and the nature was bad, which seriously endangered the national tax security and disrupted the order of tax collection and management. He was severely punished and fined four times; Huang Wei's fictional business changed the nature of income, falsely declared the tax evasion part, and concealed the income and did not declare it. If the illegal circumstances and the degree of harm are minor, a fine of 1 times shall be imposed. "