(1) According to Article 201 of the "Criminal Law" According to the provisions of Article 1, taxpayers fail to pay or underpay tax payable by forging or altering accounting books and accounting vouchers, or by over-reporting expenditures, under-reporting or under-reporting income in accounting books. The amount of tax evasion accounts for more than 10 but less than 30% of the tax payable, and the amount of tax evasion accounts for more than 10,000 yuan but less than 6,544 yuan. If the amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion exceeds 654.38 million yuan, he shall be sentenced to fixed-term imprisonment of not less than 3 years but not more than 7 years, and shall be fined not less than 1 time but not more than 5 times the amount of tax evasion. If the withholding agent uses the above means to fail to pay or underpay the withholding and remittance, collection and repayment of taxes, and the amount accounts for more than 10% of the tax payable and the amount is more than 10,000 yuan, he shall be punished in accordance with the above provisions. If the above acts are committed multiple times and are not dealt with, the cumulative amount will be calculated.
(2) According to Article 161 of the "Criminal Law", if a company provides false financial accounting reports or conceals important facts to shareholders and the public, seriously harming the interests of shareholders or others, it shall be directly punished. The person in charge and other persons directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined not less than 20,000 yuan but not more than 200,000 yuan.
(3) Conduct asset evaluation in accordance with the provisions of Article 229 of the Criminal Law. Intermediary agency personnel responsible for capital verification, verification, accounting, auditing, and legal services intentionally provide false certification documents (including false financial accounting reports). If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined. If the above-mentioned persons solicit or illegally accept property from others and commit this crime, they shall be sentenced to fixed-term imprisonment of not less than 5 years but not more than 10 years or criminal detention, and shall also be fined.
In addition, the perpetrators falsely reported registered capital, made false capital contributions, evaded capital contributions, embezzled, misappropriated public funds, embezzled state-owned assets, embezzled confiscated property, forged or altered accounting vouchers, accounting books, or prepared false financial accounting reports. , convicted and punished respectively in accordance with the relevant provisions of the Criminal Law.