According to the relevant provisions of China's criminal law, tax evasion is punishable by fixed-term imprisonment of not more than seven years or criminal detention according to the seriousness of the crime. Under normal circumstances, the sentencing standards for tax evasion are mainly divided into the following two situations: 1, where the amount of tax evasion is large and the amount of tax evasion accounts for more than 10% of the tax payable, it shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; 2. If the amount of tax evasion is huge and the tax evasion accounts for more than 30% of the taxable amount, it needs to be sentenced to three to seven years in prison.
After the above-mentioned principal punishment is sentenced, additional punishment is needed: a fine is also imposed, and the amount of the fine depends on the specific circumstances of the case. Tax evasion as stipulated in the criminal law exists, but after the tax authorities have issued a notice of recovery according to law, they have paid the tax payable and late payment fees, and at the same time they have been subject to administrative punishment, so they cannot be treated as tax evasion. However, there are two exceptions to this clause: 1, tax evasion has been criminally punished within five years; 2, given more than two administrative penalties by the tax authorities.
What are the administrative penalties for tax evasion?
A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or make false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable is a tax evader. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
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Legal basis: Article 201 of the Criminal Law stipulates: "A taxpayer who falsifies, alters, conceals or destroys account books and vouchers without authorization, overstretches expenditure or understates income in account books, refuses to declare or falsely declare tax payment after being notified by the tax authorities, fails to pay or underpays the tax payable, and the amount evaded accounts for more than 10% but less than 30% of the tax payable, and the amount evaded is more than 10,000 yuan but less than 100,000 yuan, thus evading taxes.