The annual output value is not operating income, and the scope of the two is different. A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

People's Republic of China (PRC) tax collection management law

Article 82

If a tax official engages in malpractices for personal gain or neglects his duty, and fails to collect or underpays the tax payable, thus causing heavy losses to the national tax revenue and constituting a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.

Tax officials who abuse their powers and deliberately make things difficult for taxpayers and withholding agents shall be removed from their tax posts and given administrative sanctions according to law.

Tax officials who retaliate against taxpayers, withholding agents and other informants who report or accuse tax violations shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

Tax officials who, in violation of laws and administrative regulations, deliberately overestimate or underestimate the taxable income of agricultural tax, resulting in overpayment or underpayment of taxes, infringing upon the legitimate rights and interests of farmers or harming the interests of the state, and constituting a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.