The transfer standard of tax evasion crime is as follows: 1. The object of crime is the national tax collection and management order; 2. Objectively speaking, it is a criminal act that violates national laws and regulations and fails to pay or underpays the tax payable by means of tax evasion listed in the Criminal Law; 3. The subject of crime is a special subject; 4. Subjectively, it is intentional. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Article 201 of the Criminal Law 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 a large amount of tax payable, 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, 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. 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 are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.