Article 201 A taxpayer who 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 a huge amount of not less than 30% of the tax payable, and shall also be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.

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.

However, after the tax authorities issue a notice of recovery according to law, taxpayers may not bear criminal responsibility if they meet the following three conditions:

1, and the tax payable has been paid in full;

2. The overdue tax payment fee has been paid;

3, and has accepted the administrative punishment of the tax authorities.

At the same time, remind taxpayers not to abuse the relevant provisions of this clause on "criminal exemption". According to the provisions of this article, taxpayers 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 must also bear criminal responsibility and cannot escape legal sanctions.

It can be seen that "tax evasion can be exempted from criminal responsibility under certain conditions" is a more humane provision for taxpayers, that is, taxpayers who evade taxes for the first time can no longer be investigated for criminal responsibility after the tax authorities recover the tax and impose administrative penalties.