Legal analysis: economic responsibility: overdue tax payment; Fines: If the amount of tax evasion is less than 6,543.8+0,000 yuan or the proportion of tax evasion to tax payable is less than 654.38+0%, the tax authorities shall recover the tax evasion and impose a fine of less than 5 times the tax evasion. Administrative responsibility: request the industrial and commercial department to revoke the business license and take tax preservation for enforcement. Criminal responsibility: if the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10000 yuan, or the tax authorities have given tax evasion punishment twice for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than 1 times but not more than 5 times; The amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 654.38+10,000 yuan. He shall be sentenced to fixed-term imprisonment of not less than 3 years and not more than 7 years, and shall be fined 654.38+0 times but not more than 5 times for tax evasion. Tax evasion is called tax evasion only because of the fault of the tax authorities. Consequences of tax evasion: tax payment: tax authorities can pursue it within 3 years; Under special circumstances, the recovery period can be extended to 10 year; Tax evasion can be pursued indefinitely, and tax can be paid in installments, but attention should be paid to the impact on cash flow. There is no need to pay late fees or fines. To sum up, only tax evasion reaches a certain amount will be sentenced.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC). Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, 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. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.