Tax Collection and Management Law Article 63: A taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or over-lists expenditures or fails to list or under-lists income in the account books, Or if the tax authorities refuse to declare or make false tax returns after being notified by the tax authorities, or fail to pay or underpay the tax due, it is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes that he or she fails to pay or underpays, as well as late payment fines, and shall impose a fine of not less than 50% but not more than five times the amount of the tax that he or she fails to pay or underpays; if a crime is constituted, he shall be investigated in accordance with the law. criminal responsibility.

According to the above provisions, "Anyone who makes a false tax return or fails to pay or underpays the tax due is tax evasion." The understanding of this sentence is that no matter what the reason is, as long as the tax return is made, Failure to truthfully calculate the tax payable resulting in an underpayment of tax is considered tax evasion. As a taxpayer, regardless of whether the tax authorities have not discovered it, as long as you do not calculate and pay any less tax, you must bear the corresponding legal responsibility.