The crime of tax evasion means that a taxpayer or withholding agent forges, alters, conceals, or destroys account books and accounting vouchers without authorization, and over-lists expenditures or fails to list or under-list income in the account books. , failing to declare after being notified by the tax authorities, or making false tax declarations, not paying or underpaying the tax payable, or not paying or underpaying the tax that has been withheld or collected, and the amount of tax evasion accounts for 10% of the tax payable. % or more and the amount of tax evasion is more than 10,000 yuan, or two administrative penalties are imposed by the tax authorities for tax evasion. Aiming at the difference in the amount of stolen pleasure. The first level is: "Whoever evades more than 10% of the tax payable and the amount of tax evasion exceeds 10,000 yuan, or who is given a second administrative penalty by the tax authorities for tax evasion and then evades taxes, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention." The second level is: if 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, he shall be sentenced to a fixed-term imprisonment of not less than three years but not more than seven years. 2. Tax evasion shall be imposed on natural persons and a fine shall be imposed. 3. Tax evasion shall be taken against entities guilty of tax evasion. The double penalty system means that the unit is sentenced to a fine, and at the same time, the unit's directly responsible person in charge and other directly responsible personnel are punished in accordance with the provisions of this article. In judicial practice, after a fine is imposed on a unit, the responsible personnel of the unit are generally sentenced to a life sentence without being concurrently fined. Whether this approach is consistent with the spirit of the legislation remains to be further discussed.