1, personal income tax evasion, taxpayers need to pay tax evasion within the time limit prescribed by the tax authorities, and taxpayers will be taken compulsory measures if they cannot pay taxes within the prescribed time limit; 2. A large amount of tax evasion, accounting for more than 10% of the tax payable, constitutes a crime of tax evasion, and shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, accounting 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.

Tax evasion refers to the illegal behavior of taxpayers who unconsciously fail to pay or pay less taxes. For example, due to ignorance, unfamiliarity with tax laws and financial systems, or carelessness in work, tax rates are misused, taxable items are omitted, and taxable quantity, sales volume and operating profit are underestimated. Although tax evasion is unintentional, it has constituted a violation. According to the Provisional Regulations on the Administration of Tax Collection, the tax authorities should restrict tax evaders from paying back the taxes they missed on time. Overdue payment, from the date of tax evasion, the daily surcharge for late payment.