Article 39. Where a taxpayer fails to fulfill tax filing
requirements within a prescribed time limit or a withholding agent
fails to furnish reporting schedules on the tax authorities within
a prescribed time limit, the tax authorities shall order the taxpayer
or withholding agent to remedy the situation within the prescribed time
limit and may impose a fine of not more than Renminbi 2,000 Yuan
on the taxpayer or withholding agent. Should the taxpayer or
withholding agent fail to remedy the situation within the
prescribed time limit, the tax authorities may impose a fine of
over Renminbi 2,000 Yuan but under Renminbi 10,000 Yuan on the
taxpayer or withholding agent.
Article 40. "Evasion of tax " means that a taxpayer fails to pay
or underpays the amount of tax payable though the adoption of the means
of forging, revising, concealing or destroying without
authorization accounting books or supporting vouchers for the
accounts, or of overstating expenses or not stating or understating
income in accounting books, or of filing fraudulent tax returns.
Where the amount of tax evaded accounts for more than ten percent
of the amount of tax payable and is over Renminbi 10,000 Yuan,or where
the taxpayer evades tax again after having been subject to
administrative punishment imposed by the tax authorities twice as a
result of tax evasion, the tax authorities shall, in addition to
pursuing the payment of tax which has been evaded by the taxpayer,
impose a punishment on the taxpayer Supplementary Provisions
Concerning the Imposition of Punishment in Respect of Offenses
of Evasion of Tax and Refusal to Pay Tax. Where for not more than ten
percent of the amount of tax payable, the tax authorities shall pursue
the payment of the tax evaded and impose a fine of not more than five
times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which
has been withheld or collected through the adoption of the
means as specified in the preceding paragraph, and where the
amount of tax payable accounts for more than ten percent of the
amount of tax payable and is over Renminbi 10,000 Yuan, a punishment
shall be imposed on the withholding agent in accordance with the
provisions stipulated in Article 1 of the Supplementary Provisions
Concerning the Imposition of Punishment in Respect of Offenses of
Evasion of Tax and Refusal to pay Tax. Where the amount of tax
evaded is under Renminbi 10,000 Yuan or accounts for not more than
ten percent of the amount of tax payable, the tax authorities shall
pursue the payment of the amount of tax authorities shall
pursue the payment of the amount of tax the withholding agent
has failed to pay or[1] [2] [3] [4] [5] [6] 下一页
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