Penalty standards for tax evasion:

1. If the person assists in tax evasion and tax evasion, if it is an organization, only individuals will be punished to a certain extent.

2. If a national civil servant helps an individual to evade taxes, he will be punished as a criminal and fired from his status as a public servant.

3. Taxpayers who use deception or concealment means to make false tax returns or fail to declare, and evade 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 a fine;

4. 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.

Criteria for filing a case:

1. The taxpayer uses deception or concealment methods to make false tax returns or fails to declare, evading the payment of taxes, and the amount is more than 50,000 yuan and accounts for all tax types. If the total amount of tax paid exceeds 10% and the tax authority issues a recovery notice in accordance with the law, the tax payable shall not be paid, the late payment fee shall not be paid, or the administrative penalty shall not be accepted;

2. The taxpayer has evaded payment within five years. Those who have received criminal penalties or been given two or more administrative penalties by tax authorities and have evaded payment of taxes, the amount of which is more than 50,000 yuan and accounts for more than 10% of the total tax payable for each type of tax;

3 The withholding agent uses deception or concealment methods to fail to pay or underpay the tax that has been withheld or collected, and the amount is more than 50,000 yuan.

To sum up, if it is an organization that assists in tax evasion, it will only impose a certain degree of punishment on the individual. If a national public servant helps an individual to evade taxes, he will be punished as a criminal and fired from his position as a public servant.

Legal basis:

Criminal Law

Article 201

Taxpayers use deception and concealment methods to make false tax payments Anyone who declares or fails to declare and avoids 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 payable , 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 adopts the means listed in the preceding paragraph and fails to pay or underpays the tax that has been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph.

For those who have committed the acts mentioned in the preceding two paragraphs multiple times and have not been dealt with, the cumulative amount will be calculated.

Anyone who commits the act in Paragraph 1 and has paid back the tax due and late payment fees after the tax authority issues a recovery notice in accordance with the law and has been subject to administrative penalties will not be held criminally responsible; however, any person who has evaded payment within five years will not be held criminally responsible. Exceptions are made for tax payers who have received criminal penalties or have been given two or more administrative penalties by the tax authorities.