Criminal law about convicting and sentencing the act of tax evasion provides double standards, namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定,设定了偷税数额及偷税数额占应纳税额百分比双标准。
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
纳税人营业额达到起征点的,应按营业额全额计算应纳税额。
应用推荐