First of all, you clearly know that the other party is posting with your account. In order to evade taxes, you also let the other party use it, which shows that you have the will to help the other party break the law. Second, you let the other party use your account, which objectively helped the other party break the law. Therefore, if the other party constitutes a criminal offence, you are an accomplice.
Tax evasion: Tax evasion refers to the behavior that taxpayers fail to pay taxes and take the means of transferring or hiding property, which makes it impossible for tax authorities to recover the unpaid taxes. Expansion; Punishment standard for tax evasion: imprisonment of not more than three years or criminal detention, and a fine; If the amount is huge and accounts 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. The crime of tax evasion refers to the act of not paying or underpaying the tax payable by means of tax evasion listed in the Criminal Law in violation of national laws and regulations. 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 and accounts 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 have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.
Legal basis:
Article 28 of the Measures for the Administration of Bank Card Business
Individuals applying for a bank card shall provide the issuing bank with their valid identity documents as stipulated by the public security department, and after passing the examination by the issuing bank, open a registered account for them. The bank card and its account are limited to the cardholders approved by the issuing bank, and may not be rented or lent.