Legal analysis: reconciliation refers to auditing accounts. In order to ensure the truthfulness, correctness and reliability of account books, it is called reconciliation to check and recheck the relevant data of account books and account records. It is necessary to adhere to the reconciliation system, and check whether the contents of the account books are complete, whether there are any mistakes or omissions, and whether the figures of the general ledger and the subsidiary ledger are equal, so as to ensure that the accounts are consistent with the accounts.

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.