As a legal person, a company will be punished if it evades taxes. Usually, it will make a decision to punish the fine, but the person directly responsible will be punished according to the law.
Article 63 of the Tax Collection and Administration Law stipulates that: taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, or overstate expenditures or omit or understate income in account books, or refuse to declare or make false tax returns after being notified by the tax authorities to declare; Failure to pay or underpay the tax payable is tax evasion. Then, if a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 5% but not more than five times the taxes that he fails to pay or underpays; If it constitutes a crime, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 5% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.