If tax evasion reaches a certain amount, criminal responsibility will be investigated, as follows:
1. Whoever evades 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.
2. A huge amount, accounting for more than 30% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.
3. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
4. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.
5. If the tax authorities issue a recovery notice in accordance with the law, pay back the tax payable and late payment fees, and are subject to administrative punishment, they will not be investigated for criminal responsibility, except that they have been criminally punished for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.
6. Employees of tax authorities, customs, banks and other state organs collude with criminals and commit this crime, and shall be given a heavier punishment.
7. After the tax authorities have issued a notice of recovery in accordance with the law, they pay the tax payable and the overdue fine, and are subject to administrative punishment, so they shall not be investigated for criminal responsibility, except that they have been subjected to criminal punishment for tax evasion or administrative punishment by the tax authorities for more than two times within five years.
To sum up, not invoicing may be tax evasion, but it cannot be said that not invoicing must be tax evasion. Failure to issue invoices constitutes a crime of tax evasion, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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.
Legal basis:
criminal 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.
If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.
Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.