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一、不申报行为和少申报行为不申报行为从表面上看,似乎比少申报行为更为恶劣.但不申报行为并不完全属于纳税人的主观故意行为。有些不申报行为是因为纳税人法制观念淡薄,对税收规定不了解所致,有些是由于未及时进行纳税申报所致;而少申报行为属于虚假申报范畴,如纳税人在申报过程中制造虚假情况,不如实填写或者不如实提供纳税申报表,少报、隐瞒应税项目、销售收入等,具有主观故意的性质,因此,对不申报和少申报的定性和处理也就不同。不申报不定性为偷税却有相应的法律制裁,根据新《征管法》第六十四条第二款规定“纳税人不
First, not to declare behavior and less declarative behavior Not to declare behavior On the surface, it seems that the less declarative behavior even worse, but not declare the behavior does not completely belong to the taxpayer's subjective intentional behavior. Some do not declare the behavior because of the concept of taxpayers weak legal system, do not understand the tax provisions, some are due to not timely tax returns; and less declarations belong to the scope of false declarations, such as taxpayers create false situations in the declaration process , Not truthfully fill in or not truthfully to provide tax returns, underreporting, concealing taxable items, sales revenue, with the subjective intentional nature, therefore, do not apply for reporting and reporting less qualitative and processing is different. Not declare the uncertainty of the tax evasion there is a corresponding legal sanctions, according to the new “Tax Administration Law,” the second paragraph of Article 64 provides that "the taxpayer is not