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class="ar_title_b"> <div id="p48u4bh" class="sub_title clear"> <span id="8bxdinf" class="sp2 c6 fl">時(shí)間：<time class="fxtime">2017-08-02 10:04:27</time></span> <span id="9b3cy9i" class="sp1 c6 fl"><em id="zuozhe" class="noshow">丹鳳</em><em class="user_id noshow">23</em>由 <em class="nickname"></em> 分享</span> <span id="rqms4ik" class="fl arc_btn"></span> </div> </div> </div> <div id="yiimmaj" class="y_ju"></div> <div id="mlmh39x" class="con_article con_main" id="contentText"> <p> 　　現(xiàn)在很多人去國(guó)外會(huì)成為代購(gòu)，可以提供很多境外的商品，但是代購(gòu)也是需要納稅的，發(fā)現(xiàn)一些代購(gòu)?fù)刀愒趺磁e報(bào)，現(xiàn)在學(xué)習(xí)啦小編為大家解答怎么舉報(bào)代購(gòu)?fù)刀惖囊蓡?wèn)，希望對(duì)你有用。</p><p><strong>　　舉報(bào)代購(gòu)?fù)刀?/strong></p><p> 　　向當(dāng)?shù)囟悇?wù)機(jī)關(guān)舉報(bào)(國(guó)稅或地稅)，可以匿名或者實(shí)名舉報(bào)，能提供相關(guān)證據(jù)最好。</p><p><strong>　　舉報(bào)代購(gòu)?fù)刀愊嚓P(guān)法律</strong></p><p> 　　第一條為了鼓勵(lì)公民協(xié)稅護(hù)稅，打擊偷稅違法犯罪行為，維護(hù)稅收秩序，根據(jù)《中華人民共和國(guó)稅收征收管理法》和《中華人民共和國(guó)稅收征收管理法實(shí)施細(xì)則》的有關(guān)規(guī)定，結(jié)合我省實(shí)際，制定本規(guī)定。</p><p> 　　第二條凡公民舉報(bào)我省地方稅務(wù)機(jī)關(guān)管理的各種偷稅案件，并經(jīng)地方稅務(wù)機(jī)關(guān)查實(shí)的，均適用本規(guī)定。</p><p> 　　匿名舉報(bào)和稅務(wù)機(jī)關(guān)工作人員(包括已離、退休的稅務(wù)人員)以及其他國(guó)家機(jī)關(guān)工作人員舉報(bào)或授意他人舉報(bào)的偷稅案件，不適用本規(guī)定。</p><p> 　　涉嫌或參與所舉報(bào)偷稅案件的舉報(bào)人，不予獎(jiǎng)勵(lì)。但在處理該案時(shí)可從輕或免予處罰。</p><p> 　　第三條本規(guī)定所稱(chēng)偷稅，是指納稅人采取偽造、變?cè)臁㈦[匿、擅自銷(xiāo)毀帳簿和記帳憑證，在帳簿上多列支出或者不列、少列收入，或者采取虛假的納稅申報(bào)手段，不繳或者少繳應(yīng)納稅款的行為。</p><p> 　　第四條縣(市、區(qū))以上地方稅務(wù)機(jī)關(guān)負(fù)責(zé)受理公民舉報(bào)偷稅案件和獎(jiǎng)勵(lì)舉報(bào)有功人員工作。具體工作由地方稅務(wù)機(jī)關(guān)設(shè)立的舉報(bào)中心實(shí)施。</p><p> 　　地方稅務(wù)機(jī)關(guān)應(yīng)建立健全受理、查處、獎(jiǎng)勵(lì)舉報(bào)偷稅案件的各種制度。</p><p> 　　第五條舉報(bào)人可以采取書(shū)信、電話(huà)和面談等形式舉報(bào)。舉報(bào)時(shí)應(yīng)當(dāng)向受理偷稅案件的地方稅務(wù)機(jī)關(guān)講明本人的姓名、身份證號(hào)碼、工作單位、家庭住址等有關(guān)情況。如二人以上聯(lián)名舉報(bào)應(yīng)分別講明各自的上述情況，以備查驗(yàn)。</p><p> 　　第六條地方稅務(wù)機(jī)關(guān)受理舉報(bào)案件和獎(jiǎng)勵(lì)舉報(bào)人時(shí)，必須為舉報(bào)人保密，保證舉報(bào)人的姓名、身份證號(hào)碼、工作單位、家庭住址及舉報(bào)內(nèi)容等情況不被泄露。</p><p> 　　第七條地方稅務(wù)機(jī)關(guān)根據(jù)舉報(bào)人提供的線(xiàn)索查實(shí)被舉報(bào)人確屬偷稅行為后，應(yīng)當(dāng)在該案結(jié)案后10日內(nèi)按本規(guī)定，確定應(yīng)當(dāng)獎(jiǎng)勵(lì)的舉報(bào)人和獎(jiǎng)勵(lì)金額。</p><p> 　　第八條同一偷稅案件被多人多次舉報(bào)，主要獎(jiǎng)勵(lì)第一舉報(bào)人。如二人以上聯(lián)名舉報(bào)，同為第一舉報(bào)人。舉報(bào)順序以稅務(wù)機(jī)關(guān)受理舉報(bào)案件的登記為準(zhǔn)。但其他舉報(bào)人提供的情況對(duì)查清該案確有直接作用的，可酌情給予獎(jiǎng)勵(lì)。</p><p><strong>　　偷稅漏稅承擔(dān)的法律責(zé)任</strong></p><p> 　　1、分層次處罰</p><p> 　　針對(duì)偷悅數(shù)額的不同，本條分別規(guī)定了兩個(gè)層次的量刑幅度。第一層次是，“偷稅數(shù)額占應(yīng)納稅額的10%以上并且偷稅數(shù)額在1萬(wàn)元以上的，或者因偷稅被稅務(wù)機(jī)關(guān)給予二次行政處罰又偷稅的，處三年以下有期徒刑或者拘役”第二層次是，：偷稅數(shù)額占應(yīng)納稅額30%以上并且偷稅數(shù)額在10萬(wàn)元以上的，處三年以上七年以下有期徒刑“不同層次的偷稅數(shù)額只能在本層次量刑幅度內(nèi)判處，不能任意跨越;否則將造成量刑畸輕或畸重的后果。</p><p> 　　2、對(duì)自然人偷稅并處罰金</p><p> 　　針對(duì)偷稅犯罪行為的貪利性特征，本條對(duì)自然人犯罪主體在各層次量刑幅度內(nèi)，除規(guī)定判處有期徒刑或者拘役的自由刑外，一律規(guī)定了“并處偷稅數(shù)額五倍以下的罰金”。其立法精神是，主刑和附加刑必須同時(shí)判處，不具有選擇性，以防止偷稅人在經(jīng)濟(jì)上占便宜。</p><p> 　　3、對(duì)單位犯偷稅罪采取雙罰制</p><p> 　　即對(duì)單位判處罰金，并同時(shí)對(duì)單位的直接負(fù)責(zé)的主管人員和其他直接責(zé)任人員，依照本條的規(guī)定處罰。在司法實(shí)踐中、對(duì)單位判處罰金后，--般對(duì)單位的責(zé)任人員只判處自由刑，而不再并處罰金，這種作法是否符合立法精神，尚有待進(jìn)一步討論。</p><p> 　　4、對(duì)多次偷稅的違法行為累計(jì)數(shù)額合并處罰</p><p> 　　本條第3款對(duì)此作了明確規(guī)定。按照刑法理論，行為人在一定時(shí)期內(nèi)多次實(shí)施偷稅違法犯罪行為未經(jīng)發(fā)現(xiàn)，或雖發(fā)現(xiàn)但未經(jīng)處罰的，均應(yīng)視為犯罪行為的連續(xù)狀態(tài)，其犯罪數(shù)額應(yīng)當(dāng)累計(jì)計(jì)算，按一罪合并處罰，不適用數(shù)罪并罰。反之，如行為人多次或某一次偷稅違法行為已經(jīng)過(guò)稅務(wù)或司法機(jī)關(guān)處罰，則不應(yīng)再將此數(shù)額累計(jì)計(jì)算合并處罰。</p> </div> <div id="uz3j3r4" class="y_ju"></div> <div id="umrpm44" class="pnum"> <ul id="page_slice"> <div id="xw8tyin" class="clear"></div> </ul> </div> <a href="/lhdoc/index.html?url=//lpo831.com/falv/jubao/8291.html" class="download_word download_word_lb" title="文檔下載" target="_blank"> <div id="on84u3b" class="download_card"> <div id="ml8zi8n" class="card_nr card_nr_lb"> <h4 class="card_bt">怎么舉報(bào)代購(gòu)?fù)刀?/h4> <div id="pf7oxd3" class="download_card_msg">現(xiàn)在很多人去國(guó)外會(huì)成為代購(gòu)，可以提供很多境外的商品，但是代購(gòu)也是需要納稅的，發(fā)現(xiàn)一些代購(gòu)?fù)刀愒趺磁e報(bào)，現(xiàn)在學(xué)習(xí)啦小編為大家解答怎么舉報(bào)代購(gòu)?fù)刀惖囊蓡?wèn)，希望對(duì)你有用。舉報(bào)代購(gòu)?fù)刀?向當(dāng)?shù)囟悇?wù)機(jī)關(guān)舉報(bào)(國(guó)稅或地稅)，可以匿名或者實(shí)名舉報(bào)，能提供</div> </div> <div id="icxt383" class="download_card_btn download_card_btn_lb"> <div id="krn7vvb" class="content_box_tj"> <span>推薦度：</span> <img src="http://lhpay.gzcl999.com/static/doc/images/pc/icon_star.png" alt=""> <img src="http://lhpay.gzcl999.com/static/doc/images/pc/icon_star.png" alt=""> <img src="http://lhpay.gzcl999.com/static/doc/images/pc/icon_star.png" alt=""> <img src="http://lhpay.gzcl999.com/static/doc/images/pc/icon_star.png" alt=""> <img src="http://lhpay.gzcl999.com/static/doc/images/pc/icon_star.png" alt=""> </div> <div id="vlhj4yu" class="downlod_btn_right demo_tc downlod_btn_right_lb"> <em class="downlod_icon"></em>點(diǎn)擊下載文檔<span>文檔為doc格式</span></div> </div> </div> </a>  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