Legal subjectivity:

Companies can carry out tax planning to avoid taxes reasonably, but some companies use unfair means to evade taxes. What are the penalties for tax evasion and tax evasion? The editor is here to answer your questions. I hope it will be helpful to you? 1. Anyone who evades paying taxes in a relatively large amount and accounts 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. 2. If the amount is huge and accounts for more than 30% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined. 3. If a unit commits a crime, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the above provisions. 4. If a unit commits a crime, the unit shall be fined, and the person directly in charge and other directly responsible personnel shall be punished in accordance with the above provisions. 5. After the tax authorities issue a recovery notice in accordance with the law, if you pay back the tax due and pay late fees, and have been subject to administrative penalties, you will not be held criminally responsible. However, if you have been criminally punished for evading tax payments within five years or have been given a fine by the tax authorities Exceptions are made to administrative penalties for two or more times. 6. If staff of taxation, customs, banks and other state agencies collude with the perpetrators of this crime and constitute the perpetrators of this crime, they shall be severely punished. 7. After the tax authorities issue a recovery notice in accordance with the law, if you pay back the tax due and pay late fees, and have been subject to administrative penalties, you will not be held criminally responsible. However, if you have been criminally punished for evading tax payments within five years or have been given a fine by the tax authorities. Exceptions are made to administrative penalties for two or more times. Criminal Law Articles 1. Article 201. Taxpayers who use deception or concealment to make false tax returns or fail to declare taxes, and avoid paying taxes in a relatively large amount accounting 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 amount, 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 uses the means listed in the preceding paragraph to fail to pay or underpays taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. For multiple acts committed in the preceding two paragraphs without treatment, the cumulative amount shall be calculated. If you commit the act in Paragraph 1 and after the tax authority issues a recovery notice in accordance with the law, you have to pay back the tax due and pay late fees, and you have already been subject to administrative penalties, you will not be held criminally responsible; however, if you have been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties for more than two times. 2. Article 204: Anyone who defrauds the state of export tax refunds by false export declarations or other deceptive means, and if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times of the tax defrauded; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax defrauded; if the amount is particularly huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than ten years but not more than ten years or more. Life imprisonment, and a fine of not less than one time but not more than five times the amount of tax defrauded, or confiscation of property. If a taxpayer, after paying taxes, uses the deceptive methods specified in the preceding paragraph to defraud the paid taxes, he shall be convicted and punished in accordance with the provisions of Article 201 of this Law; the amount of tax defrauded that exceeds the paid taxes shall be punished in accordance with the provisions of the preceding paragraph. penalties specified in the paragraph. 3. Article 211 A unit violates Articles 201, 203, 204, 207, 208, and 2 of this Section. For crimes stipulated in Article 109, the unit shall be fined, and the persons directly in charge and other persons directly responsible shall be punished in accordance with the provisions of the respective articles. 4. Article 212 Anyone who commits the crimes stipulated in Articles 201 to 205 of this Section and is sentenced to a fine or confiscation of property shall first have the tax authorities recover the taxes and property before execution. The export tax refund obtained by fraud. The above is the legal knowledge in this area, I hope it will be helpful to you. If you unfortunately encounter some difficult legal issues and you have the idea of ??entrusting a lawyer, we have many lawyers who can provide you with services, and we also support online selection of lawyers in designated areas, and all have detailed information about relevant lawyers. . The law is objective:

Article 201 of the Criminal Law of the People's Republic of China and the People's Republic of China: Taxpayers use deception and concealment methods to make false tax returns or fail to declare, and evade the payment of a large amount of tax and account for a large amount of tax. If the amount of tax payable exceeds 10%, he 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 and not more than seven years, and shall also be fined. gold. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpays taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. For multiple acts committed in the preceding two paragraphs without treatment, the cumulative amount shall be calculated. If you commit the act in Paragraph 1 and after the tax authority issues a recovery notice in accordance with the law, you have to pay back the tax due and pay late fees, and you have already been subject to administrative penalties, you will not be held criminally responsible; however, if you have been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties for more than two times.