Legal subjectivity:

There are 413 crimes stipulated in the revised criminal law, plus 9 new crimes. Currently, there are 422 crimes in my country's criminal law, of which 48 are negligent crimes. , accounting for 11% of the total; 374 intentional crimes, accounting for 89% of the total. The law is objective:

Article 201 of the Criminal Law of the People's Republic of China and the People's Republic of China: Taxpayers who use deception or concealment methods to make false tax returns or fail to declare, and evade paying a relatively large amount of tax If the amount is huge and accounts for more than 30% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years. and impose a fine. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpays the taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. For multiple acts committed in the preceding two paragraphs without treatment, the cumulative amount shall be calculated. If you commit the act in Paragraph 1 and the tax authority issues a demand payment notice in accordance with the law, you will not be held criminally liable if you pay the tax due and late payment fees and have been subject to administrative penalties within five years; however, if you have been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties for more than two times.