The punishment for tax evasion in the Tax Administration Law is a fine of more than 50% and less than 5 times of the tax evaded. However, if the criminal law is raised to the crime of endangering tax collection and management, its nature will be changed to the crime of tax evasion. Under normal circumstances, if the amount of tax evasion after administrative punishment is large and accounts for more than 10% of the tax payable, which constitutes a crime of tax evasion, it will be sentenced to fixed-term imprisonment of not more than three years or criminal detention and 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 there are multiple choices, the tax authorities have the discretion to choose BC.