Taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, overstate expenditures or underreport income in account books, refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable. The amount of tax evasion accounts for more than 30% of the taxable amount10.
Or if the tax authorities give a second administrative punishment on the grounds of tax evasion, they 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 for tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.
Extended data:
Tax evasion refers to the illegal behavior of taxpayers who violate the provisions of the tax law and fail to pay or underpay taxes. The main manifestations are: forging, altering, destroying account books, bills or accounting vouchers, falsely reporting and overstating expenses and costs, underreporting or not reporting taxable income or income, hiding property or defrauding tax paid by improper means, etc.
In western countries, tax evasion has both subjective and objective reasons. On the one hand, taxpayers have a strong desire to reduce tax burden. On the other hand, lax tax management and high tax rate will also encourage tax evasion. Moreover, the more complicated the tax law is, the more taxes taxpayers are required to declare themselves, and the easier it is to evade taxes. In addition, if public opinion sympathizes with tax evasion, it will encourage tax evasion.
References:
Baidu encyclopedia-tax evasion