Obstruction of tax crimes, including to avoid paying taxes, tax evasion recovered taxes and export rebates.
Crime of evading payment of taxes, is refers to the taxpayers take deceit, conceal by means of false tax returns or not to declare, to avoid paying taxes with a large amount and account for more than 10% of the amount of tax; withholding agents adopting any of the foregoing list means, fails to pay or underpays tax which has been withheld or collected and large amount of behavior also constitute crime of cost.
Refers to the crime of refusing to pay taxes, by means of violence or threat of refusing to pay the tax payable behavior. The crime of evading taxes recovered, is refers to the taxpayers in tax arrears, and take the means of transferring or concealing the property, resulting in the tax authorities to pursue the payment of the unpaid tax amount of more than 1 million yuan in behavior.
To cheat the crime of export tax refund, it is the behavior that the false report export or other fraudulent means to cheat the State export tax refund.