Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
Taxpayers who evade taxes in a huge amount, accounting for more than 30% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
Please note that if the tax authorities have issued a notice of recovery according to law, paid the tax payable, paid the late payment fee, and have been subject to administrative punishment, they will not be investigated for criminal responsibility. Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.
The above contents are for reference only, and the specific legal interpretation and application need to be carried out by professional legal personnel. If you have further questions or doubts about the punishment standard for tax evasion, it is recommended to consult a professional lawyer or legal institution.