compared with tax evasion, tax fraud is obviously open and deceptive. It deceives the trust of the tax authorities by means of public deception and illegally occupies the national tax revenue, which is ostensibly legal.
Legal basis
Article 21 of the Criminal Law
A taxpayer who makes false tax returns or fails to declare by deception or concealment, and evades paying a large amount of tax, accounting for more than 1% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined;
a huge amount, accounting for more than 3% 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.
if the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
if the acts mentioned in the preceding two paragraphs are carried out for many times without being dealt with, it shall be calculated according to the accumulated amount.
those who commit the acts mentioned in the first paragraph, have been issued a notice of recovery by the tax authorities in accordance with the law, and have been subjected to administrative punishment, and will not be investigated for criminal responsibility;
except 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.