According to the provisions of Article 201 of my country's "Criminal Law", taxpayers who make false tax returns or use deception, concealment and other means to fail to declare, evade the payment of taxes in a large amount and account for a large amount of the tax. If the amount of tax payable exceeds 10%, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; if the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall also be fined. gold. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpay the withheld and remitted, collected and remitted taxes, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. If the acts in the first two paragraphs are committed multiple times without being dealt with, the cumulative amount will be calculated. If the tax authorities issue a demand notice in accordance with the law to pay the tax due and late payment fines, and are subject to administrative penalties, they will no longer be held criminally responsible; however, if they have been criminally punished for tax evasion within five years or have been fined by the tax authorities twice or more within five years, Except for administrative penalties.
Legal objectivity:
Customs sentencing standards for tax evasion and tax evasion. According to Articles 201 and 211 of the Criminal Law, the penalties for tax evasion and tax evasion are: 1. Punishment for crimes committed by natural persons: Article 201 of the Criminal Law stipulates that taxpayers who make false tax returns or resort to deception or concealment means to avoid paying taxes are larger and account for more than 10% of the tax payable. If the amount is huge, accounting for more than 30% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and shall also be fined. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpay the withheld and remitted, collected and remitted taxes, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. If the acts in the first two paragraphs are committed multiple times without being dealt with, the cumulative amount will be calculated. If the tax authorities issue a demand notice in accordance with the law to pay the tax due and late payment fines, and are subject to administrative penalties, they will no longer be held criminally responsible; however, if they have been criminally punished for tax evasion within five years or have been fined by the tax authorities twice or more within five years, Except for administrative penalties. 2. Punishment for crimes committed by units: According to Article 211 of the Criminal Law, if a unit commits a crime, the unit shall be sentenced to a fine, and the person directly in charge and other directly responsible personnel shall be fined in accordance with the provisions of each article. punishment. Relevant legal provisions: Article 211 of the Criminal Law stipulates penalties for crimes that endanger tax collection and administration. If a unit commits the crimes specified in Articles 201, 203, 204, 207, 208, and 209 of this Section, The unit shall be fined, and the persons directly in charge and other directly responsible persons shall be punished in accordance with the provisions of the respective articles. To sum up, tax evasion must bear its legal responsibility, and in serious cases, criminal liability must be pursued. Whether individually or collectively, everyone is equal before the law.