1. Whoever evades 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. 2. A huge amount, accounting for more than 30% of the tax payable, shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined. 3. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions. 4. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions. 5. After the tax authorities have issued a notice of recovery in accordance with the law, they pay back the tax payable and pay the overdue fine. If they are subject to administrative punishment, they will not be investigated for criminal responsibility, except that they have been criminally punished for tax evasion within five years or have been given more than two administrative punishments by the tax authorities. If the staff of tax, customs, banks and other state organs collude with the criminal, which constitutes this crime, they shall be given a heavier punishment. 7. After the tax authorities have issued a notice of recovery in accordance with the law, they pay back the tax payable and late payment fees, and are subject to administrative punishment, so they will not be investigated for criminal responsibility, except that they have been subjected to criminal punishment for tax evasion or administrative punishment by the tax authorities for more than two times within five years.

Legal objectivity:

Article 201 of the Criminal Law 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; 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. Article 204 whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the tax defrauded; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times the amount of tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times the amount of tax fraud or confiscated property. After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph. Article 211 Where a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be punished in accordance with the provisions of these Articles. Article 212 Whoever commits the crimes specified in Articles 201 to 205 of this section and is sentenced to a fine or confiscation of property shall be subject to the tax authorities' recovery of taxes and fraudulent export tax refund before execution. Article 201 of the Criminal Law stipulates that taxpayers who make false tax returns or fail to declare 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 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.