Article 201 of the Criminal Law stipulates: "A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, overspends on account books, or underreports or underreports income, or transfers or conceals property, so as to achieve the purpose of not paying or underpaying tax payable, is regarded as tax evasion.
Those who evade taxes by more than 10,000 yuan but less than 100,000 yuan shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the unpaid taxes; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.
Reasonable tax avoidance is an economic behavior of taxpayers to obtain tax benefits to the maximum extent through legal means to reduce their tax payment under the circumstances permitted by law. The difference between reasonable tax avoidance and tax evasion is legal and illegal.
Reasonable tax avoidance is different from tax evasion. It is not a violation and trampling on the law, but on the premise of respecting and observing the tax law, based on the detailed understanding, analysis and research of laws and taxes, it discovers and utilizes the unique advantageous resources of existing tax laws, policies and regulations.
The premise of reasonable tax avoidance for enterprises is to pay taxes according to law, fulfill obligations according to law, and pay taxes in full and on time in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Management and its specific tax rules. Only on this basis can reasonable tax avoidance be carried out, which can be regarded as the right of enterprises and recognized and protected by law and society.