Legal analysis: Cashiers who evade taxes in companies need to bear criminal responsibility and civil compensation responsibility, and most financial personnel of enterprises make tax returns. When an enterprise evades taxes, accountants, cashiers and other financial staff may also have to bear corresponding criminal responsibilities according to law, impose fines on the unit, and impose penalties on the directly responsible person in charge and other directly responsible personnel.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC), if a taxpayer makes false tax returns or fails to declare by deception or concealment, and evades paying taxes in a large amount, accounting for more than 10% of the taxable amount, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and if the amount of punishment is huge, accounting for more than 30% of the taxable amount, 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. Anyone who commits the act mentioned in the first paragraph and is subject to administrative punishment after the tax authorities have issued a notice of recovery according to law to pay back the tax payable and the overdue fine, shall not be investigated for criminal responsibility, except those who have been subjected to criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities twice or more.