1。 Enterprises are legal persons and shareholders are natural persons. If tax evasion occurs, enterprises, shareholders, legal representatives, financial directors and principal responsible persons should still bear corresponding legal responsibilities within the limitation of prosecution according to the actual situation.

2。 First of all, if the unit violates the law or commits a crime, it should be borne by the unit or the relevant responsible person, and if the individual violates the law or commits a crime, it should be borne by the individual; Secondly, the responsibility of the unit should not be exempted by the change of shareholders. The new shareholder shall bear limited liability to the unit within the scope of its capital contribution.

Relevant regulations:

Law of the People's Republic of China on the Administration of Tax Collection

Chapter V Legal Liability

Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit;

(2) Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) Failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference;

(4) failing to report all its bank account numbers to the tax authorities in accordance with regulations;

(5) Failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.

Taxpayers who fail to apply for tax registration shall be ordered by the tax authorities to make corrections within a time limit; If no correction is made within the time limit, the business license shall be revoked by the administrative department for industry and commerce upon the request of the tax authorities.

Taxpayers who fail to use tax registration certificates in accordance with the provisions, or lend, alter, damage, buy, sell or forge tax registration certificates, shall be fined from 2,000 yuan to 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.

Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with regulations, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.

Article 62 If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstretches expenditures or omits or understates income in account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable, is guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; 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 collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 64 Where a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan.

If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax and late payment fees that he has failed to pay or underpay, and impose a fine of not less than 50% but not more than five times the tax that he has failed to pay or underpaid.

Article 65 If a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of not less than 50% but not more than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 66 whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means shall be recovered by the tax authorities, and a fine of not less than one time but not more than five times of the tax defrauded shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law.

The tax authorities may stop handling export tax rebates for those who defraud the state of export tax rebates within the prescribed period.

Article 67 Whoever refuses to pay taxes by violence or threat is a refusal to pay taxes, and the tax authorities shall pursue criminal responsibility in accordance with the law, in addition to recovering the taxes and late fees that he refuses to pay. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the taxes and late fees that they refused to pay, and impose a fine of not less than one time but not more than five times the taxes that they refused to pay.

Article 68 If a taxpayer or withholding agent fails to pay or underpays the tax payable or payable within the prescribed time limit and is ordered by the tax authorities to pay within the time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid, in addition to taking enforcement measures to recover the tax unpaid or underpaid in accordance with the provisions of Article 40 of this Law.

Article 69 If a withholding agent fails to collect taxes due to withholding or receivables, the tax authorities shall recover the taxes from the taxpayers, and the withholding agent shall be fined not less than 50% but not more than three times the unpaid taxes due.

Article 70 If a taxpayer or withholding agent evades, refuses or otherwise obstructs the inspection by the tax authorities, the tax authorities shall order him to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.

Article 71 Whoever, in violation of the provisions of Article 22 of this Law, illegally prints invoices, the tax authorities shall destroy the illegally printed invoices, confiscate the illegal income and tools for committing crimes, and impose a fine of not less than 10,000 yuan but not more than 50,000 yuan; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 72 If a taxpayer or withholding agent engaged in production or business operations has committed an illegal tax act as stipulated in this Law and refuses to accept the handling by the tax authorities, the tax authorities may collect their invoices or stop selling them.

Article 73 Where a taxpayer or withholding agent's bank or other financial institution refuses to accept the tax authorities' inspection of the taxpayer's or withholding agent's deposit account according to law, or refuses to implement the decision made by the tax authorities to freeze deposits or withhold taxes, or helps the taxpayer or withholding agent to transfer deposits after receiving a written notice from the tax authorities, resulting in the loss of taxes, the tax authorities shall impose a fine of not less than 100,000 yuan but not more than 500,000 yuan, and impose a fine of not less than 1,000 yuan but not more than 10,000 yuan on the directly responsible person in charge and other directly responsible personnel.

Article 74 Where the administrative penalty and fine stipulated in this Law are less than 2,000 yuan, it may be decided by the tax office.

Article 77 If a taxpayer or withholding agent commits any of the acts specified in Articles 63, 65, 66, 67 and 71 of this Law and is suspected of committing a crime, the tax authorities shall hand it over to judicial organs for criminal responsibility according to law.

Tax officials who practice favoritism and malpractice fail to hand over those who should be handed over to judicial organs for criminal responsibility according to law. If the circumstances are serious, criminal responsibility shall be investigated according to law.

Article 80 If a tax official colludes with a taxpayer or withholding agent to instigate or assist the taxpayer or withholding agent to commit the acts specified in Articles 63, 65 and 66 of this Law, which constitutes 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.

Eighty-sixth acts that violate tax laws and administrative regulations and should be given administrative punishment shall not be given administrative punishment if they are not discovered within five years.

Criminal Law of the People's Republic of China

Article 201 A taxpayer who commits the crime of tax evasion makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, 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, 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.

Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall 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.

Article 203 If a taxpayer who evades the crime of recovering tax arrears fails to pay the tax payable and adopts the means of transferring or concealing property, so that the tax authorities cannot recover the tax arrears, and the amount is more than 10,000 yuan but less than 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also, or shall only, be fined not less than one time but not more than five times the tax arrears; If the amount is more than 100,000 yuan, 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 not less than one time but not more than five times the unpaid tax.

Article 162 Crimes of obstructing liquidation, concealing or intentionally destroying accounting vouchers, accounting books and financial accounting reports; Crime of False Bankruptcy If a company or enterprise conceals its property, makes false records on its balance sheet or list of assets, or distributes its property before paying off its debts, thus seriously damaging the interests of creditors or others, the person in charge who is directly responsible and other persons who are directly responsible shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than 20,000 yuan but not more than 200,000 yuan.

Whoever conceals or intentionally destroys accounting vouchers, accounting books and financial accounting reports that should be kept according to law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also or only be fined not less than 20,000 yuan but not more than 200,000 yuan.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.

If a company or enterprise conceals its property, assumes fictitious debts, or transfers or disposes of its property by other means, and seriously damages the interests of creditors or others, the person in charge and other persons directly responsible for it shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also, or shall only, be fined not less than 20,000 yuan but not more than 200,000 yuan.