Criminal liability for tax arrears:
1. Taxpayers who fail to pay the tax payable, transfer or conceal their property, so that the tax authorities cannot recover the unpaid tax, and the amount is 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, or shall only, be fined not less than one time but not more than five times the unpaid tax; 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.
2. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.
Administrative responsibility for tax arrears:
1. If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the regulations.
4. If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and impose a fine of not less than 50% but not more than five times the unpaid tax.
2. If a unit violates the law, the tax authorities shall, in addition to recovering the unpaid or underpaid taxes, impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes.
3. If a tax agent violates tax laws and administrative regulations, causing the taxpayer to fail to pay or underpay the tax, in addition to paying or overdue the tax payable and late fees, he shall also be fined for failing to pay or underpay the tax by more than 50% and less than 3 times.