Is tax evasion the responsibility of minority shareholders?

Legal analysis: Minority shareholders are generally not liable, and the punishment for tax evasion is to impose a fine on the company and a penalty on the directly responsible person in charge and other directly responsible personnel. Whoever evades taxes in a large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.

Legal basis: Items (1) and (2) of Article 201 of the Criminal Law of People's Republic of China (PRC) stipulate that taxpayers who cheat, conceal and fail to report, and evade paying taxes in a large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

Article 20 1 of the Criminal Code of People's Republic of China (PRC).

Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.