Tax evasion is a wrong behavior, and enterprises need to pay some taxes and fees in the process of operating. If tax evasion occurs, how should the sentence be imposed? Tax evasion and tax evasion shall be punished for less than three years. If the amount is huge and accounts for more than 30% of the tax payable, 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. Below, in order to help you better understand the relevant legal knowledge, I have compiled the following content, I hope it will be helpful to you.

1. How to sentence tax evasion. According to the provisions of Articles 201 and 211 of the "Criminal Law", the punishment for the crime of tax evasion is as follows: 1. Crimes against natural persons Penalty: Article 201 of the "Criminal Law" stipulates: If a taxpayer uses deception or concealment to make a false tax return or fails to file a tax return, and evades the payment of a relatively large amount of tax that accounts for more than 10% of the tax payable, he shall be sentenced to three years in prison. If the amount is huge and accounts for more than 30% of the tax payable, the offender 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 uses the means listed in the preceding paragraph to fail to pay or underpays the taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. For multiple acts committed in the preceding two paragraphs without treatment, the cumulative amount shall be calculated. If you commit the act in Paragraph 1 and the tax authority issues a demand payment notice in accordance with the law, you will not be held criminally liable if you pay the tax due and late payment fees and have been subject to administrative penalties within five years; however, if you have been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties for more than two times. 2. Punishment for unit crimes: Article 211 of the "Criminal Law" stipulates: Units commit crimes in Articles 201, 203, 204, and 207 of this section. For crimes stipulated in Articles, Articles 208 and 209, the unit shall be fined, and the persons directly in charge and other persons directly responsible shall be punished in accordance with the provisions of the respective Articles.

2. The filing standards for "tax evasion crimes" (tax evasion crimes): "Provisions on the filing and prosecution standards for criminal cases under the jurisdiction of public security organs (2)" Article 52? [Tax Evasion Cases ( Article 201 of the Criminal Law]] Anyone who evades the payment of taxes and is suspected of any of the following circumstances shall be prosecuted: (1) The taxpayer uses deception or concealment methods to make false tax returns or fails to declare taxes to evade the payment of taxes. If the amount exceeds 100,000 yuan and accounts for more than 10% of the total tax payable for each tax category, and after the tax authorities issue a recovery notice in accordance with the law, the tax payable does not make up for the tax, pay late fees or accept administrative penalties; (2) Taxpayers five Those who have been criminally punished for evading tax payment or were given two or more administrative penalties by the tax authorities during the year, and also evaded tax payment, the amount is more than 100,000 yuan and accounts for more than 10% of the total tax payable for each type of tax; (3) Deduction The payer uses deception or concealment to fail to pay or underpay the tax that has been withheld or collected, and the amount is more than 100,000 yuan. If a taxpayer pays back taxes due, pays late payment fees, or accepts administrative penalties after filing a case with the public security organ, it will not affect the pursuit of criminal liability. Article 53: [Tax Resistance Cases (Criminal Law Article 202)] Anyone who refuses to pay taxes by means of violence or threats, and is suspected of one of the following circumstances, shall file a case for prosecution: (1) Causing tax personnel to commit minor crimes Injury or above; (2) Resisting payment of taxes by threatening to cause damage to the life, health, property, etc. of tax personnel and their relatives and friends; (3) Gathering a crowd to resist payment of taxes; (4) Using other violence, Refusal to pay taxes through threats. Article 54: [Case of evading the recovery of tax arrears (Criminal Law Article 203)] A taxpayer defaults on the payment of taxes due and resorts to means of transferring or concealing property, resulting in the tax authorities being unable to recover the arrears of taxes. If the amount exceeds 10,000 yuan, a case should be filed for prosecution.

The above content is the relevant answer. In the face of such a situation, how to impose a sentence needs to be considered according to the amount of tax evasion by the other party. This is generally handled according to the percentage of the amount of tax that should be paid. If the amount is large, then Usually a fixed-term imprisonment of more than three years,