Is it important for my friend who is an accountant to evade taxes? Importantly, according to Article 201 of the "Criminal Law of the People's Republic of China", taxpayers forge, alter, conceal, or d

Is it important for my friend who is an accountant to evade taxes? Importantly, according to Article 201 of the "Criminal Law of the People's Republic of China", taxpayers forge, alter, conceal, or destroy account books and vouchers without authorization, list multiple expenditures in the account books, or If the income is understated, refuses to declare or makes false tax returns after being notified by the tax authorities, fails to pay or underpays the tax payable, and accounts for more than 10% but less than 30% of the tax payable, the amount of tax evasion is 10,000 yuan. . Or if the tax authority imposes a second administrative penalty on the grounds of tax evasion, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evaded; if the amount of tax evasion accounts for more than 30% of the tax payable, the tax evasion shall be If the amount exceeds 100,000 yuan, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the amount of tax evaded.