1, taxpayers evade paying taxes, the amount of which is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes, and after the tax authorities have issued a notice of recovery according to law, they fail to pay the tax payable, pay late fees or accept administrative punishment;

2. The withholding agent fails to pay or underpays the tax withheld or collected by deception or concealment, and the amount is more than 50,000 yuan;

3. The taxpayer has been subjected to criminal punishment for evading tax payment within five years or has been given administrative punishment for more than two times by the tax authorities.

Article 200 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.

In case of failure in the first paragraph, after the tax authorities have issued a notice of recovery according to law, they will pay back the tax payable and pay the late payment fee, and they will 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.