洗錢防制看守你我荷包

洗錢防制
看守你我荷包
洗錢的定義 洗錢就是「清洗黑錢」,簡單說,是將不法
犯罪所得,以各種方式合法化。
什麼是AML 要事前的預防洗錢,也要事後的追查洗錢,
採取任何必要的措施和手段,全面防制洗錢
犯罪。Anti-Money Laundering 洗錢防制
擴大洗錢態樣
放寬犯罪門檻
除詐欺、販毒外
逃稅也正式納入洗錢的前置犯罪,
符合國際規範
以詐術或不正當方法逃漏稅捐,
依稅捐稽徵法規定移送外,
並依洗錢防制法追訴洗錢罪�
逃稅的常見手段 營 業 稅 漏 開 發 票 、 跳 開 發
票、虛報進項,取得虛設行
號發票。
所得稅短報收入、
浮報成本、虛報薪
資、虛列費用、虛
報扶養親屬。
遺 產 稅 短 、 漏 報
或虛列債務。
印 花 稅 未 貼 、 少
貼 、 撕 下 重 貼 印
花 稅 票 或 貼 用 偽
造的印花稅票。
逃稅不等於節稅
逃稅是犯罪行為,但是,如果只是因為疏忽而短繳稅捐,只需儘快主動申
報、補繳稅額和利息,就不構成逃稅。
節稅,則是以法律賦予人民善用減輕稅捐的規定,來減輕納稅負擔,這是
法律允許的行為,當然也不算是犯罪。
若為了逃稅 而進行上述行為,將觸犯《稅捐稽徵法》,並為洗
錢的前置犯罪行為,會被移送司法單位偵辦。
逃稅的法律責任
民眾如果刻意逃稅,將觸犯稅捐稽徵法,屬刑事責任,可處5年以下有期徒
刑、拘役或科或併科新台幣6萬元以下罰金。
教唆或幫助他人逃稅,則可能處3年以下有期徒刑、拘役、或科新台幣6萬
元以下罰金。
總結
不管是逃稅,或是洗錢,都是犯罪行為
民眾切勿違背相關規定,以身試法
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洗錢防制看守你我荷包