What are the specific manifestations of tax evasion by enterprises?

In China, tax evasion by enterprises means that enterprises forge, alter, conceal or destroy account books and vouchers without authorization, or list expenses in account books or omit or omit income, or refuse to declare or make false tax returns after being notified by tax authorities, and fail to pay or underpay the tax payable.

legal ground

"People's Republic of China (PRC) tax collection and management law" sixty-third.

A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. 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.