Criminal liability may be pursued if the amount of tax owed exceeds 10,000 yuan.

1. Whoever owes more than 10,000 yuan but less than 100,000 yuan in tax arrears shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined not less than one time but not more than five times the amount of tax arrears. Fine;

2. If the amount of unpaid taxes exceeds 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 amount of unpaid taxes.

The importance of criminal liability for the amount of tax owed:

1. Reflect the deterrence of the law: By setting criminal liability for tax arrears above a certain amount, the law strengthens the control of tax payments People are constrained to pay taxes in accordance with the law;

2. Protection of national fiscal revenue: The establishment of criminal liability guarantees the stability of national fiscal revenue and ensures that the country can operate normally and provide public services;< /p>

3. Maintain tax fairness: The investigation of criminal liability helps to combat tax evasion, maintains the fairness of tax laws, and guarantees the legitimate rights and interests of all taxpayers;

4. Promote the construction of social integrity: By pursuing criminal liability for tax arrears, the social integrity system has been strengthened and the overall legal awareness of society has been improved.

To sum up, criminal liability can be pursued if the amount of tax arrears exceeds 10,000 yuan. This measure reflects the deterrence of the law, protects national fiscal revenue, maintains tax fairness, and promotes social integrity. construction.

Legal basis:

"Criminal Law of the People's Republic of China"

Article 203

Taxpayers owe Whoever pays taxes due and resorts to means of transferring or concealing property so that the tax authorities are unable to recover the unpaid taxes, and the amount exceeds 10,000 yuan but less than 100,000 yuan, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or separately be sentenced to If the amount of unpaid tax exceeds 100,000 yuan, the offender 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 of the unpaid tax.