Individuals who smuggle goods in an amount of more than 100,000 yuan but less than 500,000 yuan constitute a criminal case. If the amount of smuggling is more than100000 yuan but less than 500000 yuan, it shall be deemed as "a large amount of tax evasion" in the criminal law (fixed-term imprisonment of not more than three years or criminal detention); Tax evasion of more than 500,000 yuan but less than 2.5 million yuan shall be deemed as "huge tax evasion" (3- 10 year); Those who evade taxes of more than 2.5 million yuan shall be deemed as "stealing knowledge and evading taxes is extremely huge" (10 years or more).
Legal basis:
Article 153 of the Criminal Law 1
Crime of Smuggling Ordinary Goods and Articles Whoever smuggles goods and articles other than those specified in Articles 151, 152 and 347 of this Law shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever smuggles goods and articles and evades a relatively large amount of tax payable, or who is given administrative punishment twice for smuggling within one year and smuggles again, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the tax payable.
(2) Whoever smuggles goods and articles and evades the tax payable is huge or there are other serious circumstances, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years, and shall also be fined not less than one time but not more than five times the tax payable.
(3) Whoever smuggles goods or articles and evades the tax payable is especially huge or has other especially serious circumstances, shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the tax payable or confiscated of property.