Legal analysis: irrelevant. If it is a false act, it may be suspected of tax evasion. In terms of causality, tax evasion is generally irrelevant to employees. First of all, taxes are levied on enterprises, and the legal representative of enterprises is the registered boss. Secondly, employees are just "tax tools", and using "tools" is the right of the boss. Therefore, employees have no substantive responsibility.
Legal basis: Article 30 of the Criminal Law of People's Republic of China (PRC). Companies, enterprises, institutions, organs and organizations that commit acts that endanger society, which are crimes committed by units according to the law, shall bear criminal responsibility.