legal ground
Article 63 of the Law on Administration of Tax Collection
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.
Article 20 1
Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% 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; 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 but not more than seven years and shall also be fined.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.