Legal basis:
Article 63 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditure or omits income in account books, or refuses to declare or falsely report tax after being notified by the tax authorities, or fails to pay or underpays the tax payable, is considered as tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 187 of the Company Law of People's Republic of China (PRC) * * * If the liquidation group finds that the company's assets are insufficient to pay off debts after clearing the company's assets, compiling the balance sheet and list of assets, it shall apply to the people's court for bankruptcy according to law. After the company is declared bankrupt by the people's court, the liquidation group shall hand over the liquidation affairs to the people's court.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.