What Is a Tax Liability?

The so-called tax legal liability refers to the adverse legal consequences of the subject of the tax legal relationship caused by violation of the tax legal system, and is divided into two types: administrative responsibility and criminal liability.

Tax liability

The so-called tax legal liability refers to

Clearly specifying tax legal responsibilities will not only help maintain normal

The so-called form of tax legal liability refers to the type of legal consequences that a taxpayer should bear due to non-performance or incomplete performance of its obligations under the tax law. According to the current regulations, the forms of tax legal liability mainly include administrative legal liability and criminal legal liability.

Specific provisions on tax liability

(I) Taxpayers' Violations of Tax Law and Their Legal Liabilities

1. Taxpayers' Violations of Tax Collection Management Regulations and Their Legal Liabilities

2. Tax evasion and its legal liability

3. Tax arrears and legal liabilities

4. Tax resistance and its legal liability

5. Fraudulent export tax rebates and their legal liabilities

In addition, China's new "Criminal Law" also provides the crime of falsely issuing special VAT invoices and other invoices used to defraud export tax refunds and deducting taxes, the crime of forging or selling fake special VAT invoices, and illegally selling VAT The crime of special invoices, the crime of illegally buying a special VAT invoice or buying a fake special VAT invoice, the crime of illegally manufacturing or selling other invoices, and the criminal liability of each of the above crimes.

(II) Illegal acts of withholding agents and their legal liabilities

According to the provisions of the Tax Collection and Administration Law, the withholding agents' illegal acts and their legal responsibilities include:

1. The withholding agent fails to set up, keep the withholding and payment tax collection books, or keep the withholding, withholding and tax payment accounting vouchers and related information, as ordered by the tax authority If the correction is made within a time limit, a fine of less than 2,000 yuan may be imposed; if the circumstances are serious, a fine of more than 2,000 yuan and less than 5,000 yuan shall be imposed.

2. If the withholding agent fails to report the tax withholding and collection and collection and payment report forms and related materials to the tax authorities within the prescribed time limit, the tax authorities shall order correction within a time limit and may be fined up to 2,000 yuan; In serious cases, a fine of 2,000 to 10,000 yuan may be imposed.

3. The withholding agent adopts tax evasion methods, and does not pay or underpay the deducted or received taxes, and the tax authority shall recover the taxes or late fees that it has not paid or underpaid, and shall pay the non-paid or underpaid taxes50 If the fine constitutes a crime, criminal liability shall be investigated in accordance with the law.

4. If the withholding agent fails to pay or underpays the tax payable within the prescribed time limit, and is ordered to pay within the time limit after the tax authority has ordered it, but the tax has not been paid within the time limit, the tax authority shall enforce it in accordance with the provisions of Article 40 of the Tax Administration Law In addition to measures to recover the taxes that are not paid or underpaid, a penalty of 50% or more of the tax that is not paid or underpaid may be imposed.

5. If the withholding agent should withhold or withhold taxes but should not collect taxes, the tax authority shall recover the tax from the taxpayer, and the withholding agent shall withhold or withhold more than 50% of the uncollected taxes. 3 times fine.

6. If the withholding agent evades, refuses, or otherwise obstructs the tax authority's inspection, the tax authority shall order correction and may impose a fine of less than 10,000; if the circumstances are serious, a fine of more than 10,000 but less than 50,000 shall be imposed.

(3) Illegal actions of tax personnel and their legal responsibilities

Strict implementation of the country's tax laws and regulations, safeguarding the country's tax benefits and the legitimate rights and interests of taxpayers, is not only a sacred duty assigned to tax authorities and tax officials by the law, but also a statutory obligation that every tax officer must perform. In tax collection and management work, if tax officials are unable to collect taxes in accordance with the law, or even engage in illegal acts, it will not only suffer national interests, but also seriously damage the image of the tax authority and cause adverse effects on society.

Therefore, the "Tax Collection and Management Law" stipulates: "Tax personnel must enforce the law impartially and be loyal to their duties; they must not ask for bribes, engage in malpractices, neglect their duties, do not levy or undercharge taxes; they must not abuse their powers to collect more taxes or deliberately make taxpayers and Withholding agent. "In order to ensure that the law must be complied with and the law must be strictly enforced, the" Tax Collection and Administration Law "also specifically stipulates the illegal activities of tax personnel and their legal responsibilities. ^[1]