Criminal Law of the People's Republic of China
Article 31 Principles of Punishment for Unit Crimes
If a unit commits a crime, the unit shall be fined and the unit shall be directly responsible for the crime. The supervisor and other persons directly responsible shall be punished. If this law and other laws provide otherwise, such provisions shall prevail.
Article 201 Crime of tax evasion
A taxpayer who makes a false tax return or uses deception or concealment means to fail to file a tax return and avoids paying a large amount of tax, accounting for 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.
Accounting Law of the People's Republic of China
Article 43
Forging or altering accounting vouchers, accounting books or preparing false financial accounting reports constitutes a crime , pursue criminal responsibility in accordance with the law. If the conduct in the preceding paragraph does not constitute a crime, the financial department of the people's government at or above the county level shall notify the unit and may impose a fine of not less than 5,000 yuan but not more than 100,000 yuan on the unit; the directly responsible person in charge and other directly responsible personnel may be fined not less than 3,000 yuan. A fine of not more than 50,000 yuan; if they are state workers, they shall also be given administrative sanctions ranging from dismissal to expulsion by their unit or relevant units in accordance with the law; among them, accountants shall not engage in accounting work within five years.