This question examines the number of crimes. Refusal to pay taxes leads to serious injury and death, which belongs to a criminal form in which one act violates several different crimes at the same time. That is, one act of A violates both the crime of refusing to pay taxes and the crime of intentional injury or intentional homicide, which conforms to the behavioral characteristics of imaginative joinder, and imaginative joinder should be convicted and punished according to the crime with heavier punishment.