What are the criminal responsibilities of tax evasion accounting? Article 201 of the Criminal Law of the People's Republic of China forges, alters, conceals or destroys account books and vouchers without authorization, overstretches expenditures or omits or understates income in account books, refuses to declare after being notified by the tax authorities, or makes false tax returns, and fails to pay or underpays the tax payable. If the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, and the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or if the tax authorities give tax evasion a second administrative punishment for tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion; If the amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than 100,000 yuan, 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 not less than one time but not more than five times the amount of tax evasion. 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 accounts for more than 10% of the tax payable and the amount is more than 10,000 yuan, it shall be punished in accordance with the provisions of the preceding paragraph. Those who have repeatedly committed the acts mentioned in the preceding two paragraphs and have not been dealt with shall be calculated according to the accumulated amount. The crime of tax evasion refers to the behavior of taxpayers, withholding agents and withholding agents who violate the laws and regulations of the state on tax collection and management, forge, conceal or destroy account books and vouchers without authorization, or overstay expenses or omit income in account books, but refuse to declare or make false tax returns after being notified by the tax authorities, fail to pay or underpay the tax payable, or fail to pay the tax withheld or collected, and the circumstances are serious. Taxpayer refers to the units and individuals who are obligated to pay taxes according to laws and administrative regulations; Withholding agents and withholding agents refer to units and individuals who are responsible for withholding and collecting taxes as stipulated by laws and administrative regulations. Constitution of the crime (I) Object Elements The object of this crime is the tax collection and management system, which infringes on the ownership of state property; (II) Objective Elements The objective aspect of the crime of tax evasion is manifested in not paying or underpaying taxes or withholding or collecting taxes by various means such as deception and concealment. Specifically, there are the following two aspects: first, a taxpayer commits one of the following acts, fails to pay or underpays the tax payable, and the amount of tax evasion accounts for more than 10% of the tax payable and the amount of tax evasion is more than 10,000 yuan: (1) Forges, alters, conceals or destroys account books and accounting vouchers (including invoices) without authorization; (2) overstates expenditures or omits or understates income in the account books. The so-called "multi-column expenditure" refers to the amount that the actor recorded in the account book in excess of the actual expenditure: "No column or less column income" means that the actor does not record the income in the account book or only records a small amount of income in the account book. (3) refusing to declare after being notified by the tax authorities. Refers to the behavior of the actor who refuses to declare after the statutory or legally determined tax declaration period for the purpose of tax evasion, and has the possibility to declare after being notified by the tax authorities. "Declared by the tax authorities" means that the taxpayer or withholding agent has gone through the tax registration or tax withholding registration according to law; Taxpayers and withholding agents who do not need to apply for tax registration according to law are notified by the tax authorities in writing to declare; Taxpayers and withholding agents who have not yet gone through tax registration and tax payment registration according to law have been notified by the tax authorities in writing to declare. (4) Making false tax returns. "False tax returns" means that taxpayers or withholding agents submit false tax returns, financial statements, withholding and remitting statements or other tax declaration materials to the tax authorities, such as providing false applications, fabricating tax reduction, exemption, tax offset, tax collection and tax refund, etc. (5) After paying taxes, taxpayers cheat the paid taxes by falsely reporting exports or other deceptive means, and the cheated taxes do not exceed the paid taxes. Second: The act of being punished twice by the tax authorities for tax evasion. According to the latest judicial interpretation, units and individuals who have been punished twice by the tax authorities for tax evasion within two years and then evaded taxes and the amount of tax evasion reached the legal amount constitute the crime of tax evasion. (III) Subject Elements The subject of this crime is the general subject, including natural persons and units. Natural persons refer to China citizens, foreign citizens and stateless citizens who have reached the age of criminal responsibility and have criminal responsibility ability; (IV) Subjective elements The subjective aspect of tax evasion can only be intentional. Although the criminal law does not require a specific purpose, judging from its expression of objective behavior and the nature of the crime of tax evasion, the actor must subjectively pay or underpay the tax payable or deduct the tax collected. Failure to pay or underpay tax due to negligence is not established in this crime. The above is the content compiled by Xiaobian for you. If the parties fail to pay taxes and evade taxes, they need to bear the corresponding criminal responsibility, which may constitute the crime of tax evasion in criminal law and need to bear criminal responsibility. 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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 and accounts 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 and accounts 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 have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.