The concept of revenue recognition

Tax: means the taxpayers to take counterfeit, alter, conceal, the destruction of unauthorized books, accounting documents, books and more on spending out or not out, less out of income, or carry out a false tax return means no pay or should pay less tax Section. Taxpayers not to declare false declaration, or more than a certain fixed rate of undeclared adjustment of the fixed, once identified by dealing with tax evasion. According to the provisions of tax law or commissioned by the tax authorities, on behalf of the state tax authorities to taxpayers, withholding, tax paying unit or individual, has a collection of withholding tax liability in law be regarded as quasi-tax People. As a result, agent, the commission collected people to take such measures do not have to pay or pay less deductions, tax collection has also belong to the tax act.

Tax evasion: non-payment of taxes means the taxpayers, to take or to hide or transfer of property means, with the result that tax authorities can not recover unpaid tax. Such acts have the following characteristics: taxpayers in tax arrears must be the fact that the tax authorities approved failed to pay taxes on time. At the same time, taxpayers have the transfer, concealment of property, and the behavior of the tax authorities to pay back what he owed no tax consequences. Such acts of tax evasion and different. Tax the taxpayer is taken to conceal the facts, false accounting, tax payers should cover up the amount; taxpayers that tax evasion is a recognition of tax liability, but to take the transfer, concealment of property means the ability to hide the payment of taxes.

Kangshui: refers to the violence, the threat of refusing to pay their tax methods. The violence here has said that the tax on compulsory health personnel, including up, beaten, injured, and other means so that it can not or dare not ask actors of the tax situation; said the threat here, refers to the threat of violence against the victim To implement the spirit of the mandatory to have a fear of people did not dare to conduct tax collection.

Tax fraud: refers to the export Cortusa or other means of deception, fraudulent export tax rebates.