Legal analysis: Penalties for those who help tax evasion: sentenced to fixed-term imprisonment of not more than 3 years or criminal detention, and concurrently or solely a fine of not less than 20,000 yuan but not more than 200,000 yuan. Taxpayers use methods such as forging or altering account books and accounting vouchers, overlisting expenditures or failing to list or underlisting income in the account books, and do not pay or underpay the tax payable. The amount of tax evaded accounts for 10% of the tax payable. If the amount is less than 30% and the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than 3 years or criminal detention.

Legal basis: "Criminal Law of the People's Republic of China"

Article 201: Taxpayers use deception or concealment means to make false tax returns or fail to declare and evade payment If the amount of tax is relatively large and accounts for more than 10% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention. If the amount of the penalty is huge and accounts for more than 30% of the tax payable, the person shall be sentenced to not less than three years but not more than seven years. Imprisonment and a fine.

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 those who have committed the acts mentioned in the preceding two paragraphs multiple times and have not been dealt with, the cumulative amount will be calculated.

Any person who commits the act in Paragraph 1 and has paid back the tax due and late payment fees after the tax authority issues a recovery notice in accordance with the law and has been subject to administrative penalties will not be held criminally responsible. If the tax evasion is due to evasion of tax payment within five years, Except for those who have received criminal penalties or been given two or more administrative penalties by the tax authorities.

Article 203: A taxpayer defaults on the payment of tax payable and resorts to means of transferring or concealing property so that the tax authorities are unable to recover the tax arrears, and the amount is more than RMB 10,000 but less than RMB 100,000. is to be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and concurrently or solely to a fine of not less than one time but not more than five times the amount of unpaid taxes, and the amount exceeds 100,000 yuan, is to be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and also to a fine of not less than one time and not more than five times the amount of unpaid taxes. A fine of not less than one time but not more than five times the amount shall be imposed.

Article 204. Whoever defrauds the state of export tax refunds by false export declarations or other deceptive means, and the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be sentenced to more than twice the tax amount defrauded. If the fine amount is not less than five times and the amount is huge, or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be sentenced to a fixed-term imprisonment of not less than one time but not more than five times the amount of tax defrauded. If the fine amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to a fixed-term imprisonment of not less than five years but not more than ten years. A person shall be sentenced to fixed-term imprisonment or life imprisonment and shall also be sentenced to a fine of not less than one time but not more than five times the amount of taxes obtained by defrauding, or confiscation of property.

If a taxpayer, after paying taxes, adopts the deception method specified in the preceding paragraph to defraud the paid taxes, he shall be convicted and punished in accordance with the provisions of Article 201 of this Law if the tax exceeds the amount paid. The tax portion shall be punished in accordance with the provisions of the preceding paragraph.