If 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, he shall be convicted and punished in accordance with the provisions of the first paragraph of Article 201 of the Criminal Law:

(1) Forging, altering, concealing or destroying account books and vouchers without authorization;

(2) overstating expenditure, omitting reporting or underreporting income in the accounting books;

(3) Refusing to file tax returns after being notified by the tax authorities;

(4) Making false tax returns;

(5) after paying taxes, defrauding the paid taxes by falsely reporting exports or other deceptive means.

If a withholding agent commits one of the acts listed in the preceding paragraph and fails to pay or underpays the tax withheld or collected, the amount is more than 10,000 yuan and accounts for more than 10% of the tax payable, he shall be convicted and punished in accordance with the provisions of the first paragraph of Article 201 of the Criminal Law. If the withholding agent promises in writing to pay taxes on behalf of the taxpayer, it shall be deemed that the withholding agent has "withheld and collected taxes".

If a taxpayer forges, alters, conceals or destroys original vouchers such as invoices for bookkeeping, it shall be deemed as forging, altering, concealing or destroying bookkeeping vouchers as stipulated in the first paragraph of Article 201 of the Criminal Law.

In any of the following circumstances, it shall be deemed as "declared by the tax authorities upon notification" as stipulated in the first paragraph of Article 201 of the Criminal Law:

(1) Taxpayers and withholding agents have gone through tax registration or tax withholding registration according to law;

(2) A taxpayer who does not need to apply for tax registration according to law has been declared by the tax authorities in writing;

(3) A taxpayer or withholding agent who fails to register or withhold tax according to law has been declared by the tax authorities in writing.

Legal basis:

Interpretation of some problems on the specific application of law in the trial of criminal cases of tax evasion and refusal to pay taxes

Article 4 Anyone who has received two administrative punishments for tax evasion within two years and the amount of tax evasion is more than 10,000 yuan shall be convicted and punished for tax evasion.