1, the tax authorities shall recover the taxes and late fees that they fail to pay or underpay, and impose a fine of more than 50% and less than five times the taxes that they fail to pay or underpay;

2. If the tax authorities are unable to recover the amount, and the amount is more than 10,000 yuan but less than 100,000 yuan, the person directly responsible or the management personnel of the enterprise 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 tax;

3. Those who constitute a crime shall be investigated for criminal responsibility according to law.

(1) Those who are suspected of tax evasion, that is, taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax and account for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, 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. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed above, and the amount is relatively large, the same punishment as above; For many times before the implementation of the act, untreated, calculated according to the cumulative amount;

(2) However, after the tax authorities have issued a recovery notice according to law, they have paid back the tax payable and paid the late payment fee, and have been subject to administrative punishment, so criminal responsibility shall not be investigated. However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

Legal basis: Article 201 of the Criminal Law of the People's Republic of China. In the crime of tax evasion, taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax and account for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, 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. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

What are the company's tax evasion behaviors?

The specific manifestations of tax evasion by an enterprise include but are not limited to the following situations:

1, failure to file tax returns, go through tax registration, change or cancel registration within the prescribed time limit.

2, take the means of transferring or concealing property, so that the tax authorities can not recover the unpaid taxes.

3. defrauding the state of export tax refund by falsely reporting exports or other deceptive means, involving a large amount.

4, in the purchase and sale, contracts, invoices and other aspects of fictional facts, false VAT invoices and other ways to evade taxes.

5, the use of counterfeiting, impersonation, forgery and other means to escape tax supervision, the implementation of tax evasion.

6. Others evade taxes by means of violating the provisions of the tax law, and by reducing declarations, omissions and false reports.