What is the behavior of not paying taxes on time?

The illegal act that the tax authorities inform taxpayers belongs to the act that taxpayers make false tax returns by deception or concealment, or fail to declare or evade paying taxes. If the amount is large and the circumstances are serious, criminal responsibility shall be investigated. In addition, the tax authorities also informed that this clause also stipulates that if the tax authorities pay back the tax payable, pay the late payment fee and accept administrative punishment after issuing the recovery notice according to law, they will not be investigated for criminal responsibility. Therefore, enterprises should pay taxes, late fees and fines in time to avoid being investigated for criminal responsibility. In this way, the legal representative of the enterprise will not be forced to take measures, and the enterprise will not suffer heavy losses.

Legal basis:

Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection shall be fined by 5/10000 per day in accordance with the provisions of Article 63 or Article 64 of the Law on the Administration of Tax Collection, and shall also be fined by more than 50% and less than 5 times. Article 40 If a taxpayer or withholding agent engaged in production or business operations fails to pay or remit the tax within the prescribed time limit, and the tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order him to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:

(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;

(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.

When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.

Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.