Company A leased the 6,000-square-meter factory to Company B for a period of 16 years. It is agreed that from January 1, 2005 to December 31, 2020, the rent is 68,000 per month. From the fourth year onwards, the rent is 10% every three years**.
In 2009, the landlord Company A transferred the property to the name of a certain person Miao, the sale did not break the lease, the lease contract continued, but the landlord became Miao, the rent terms did not change, but the two parties agreed that Miao only issued an invoice to the lessee according to half of the rent, the rent was 68,000, and Miao only issued an invoice of 34,000 per month, so that Miao only needed to declare and pay taxes according to 34,000 yuan, which is a typical false declaration in tax evasion. Renting out a house involves tax increases and surcharges, property tax, land use tax, stamp duty, and personal income tax.
Some people will ask, isn't there only a five-year prosecution period for tax administrative penalties? If the administrative punishment is continuous or continuous, it should be calculated from the date on which the illegal act ends.
Taxpayers generally make tax returns once a month or every quarter, which is equivalent to stealing once a month, and their tax evasion is in a continuous state from 2009 to 2020. Therefore, the prosecution period for the administrative penalty of tax evasion in 2009 is not calculated from 2009 to 2014, but from the end of the lease contract at the end of 2020 to the end of 2025. Therefore, the inspection bureau has punished the special behavior in the past 11 years.