Is it legal for the second landlord to sublet to the company for tax avoidance?

Second, it is illegal for the landlord to sublet to the company for tax avoidance. It is illegal to avoid taxes by renting a house. If the circumstances are minor and do not constitute a crime, the tax authorities may impose a fine of not more than 2,000 yuan; if the circumstances are serious, they may impose a fine of not less than 2,000 yuan but not more than 10,000 yuan, and a late payment fee of 0.5% of the overdue tax shall be added every day from the date of tax payment. If a crime is constituted, criminal responsibility shall be investigated according to law.