Legal analysis: tax arrears are non-payment, and tax evasion is deceptive. Tax arrears is the abbreviation of unpaid taxes, which refers to the unpaid income collected by the tax authorities, including bad debts, debts owed in previous years, new debts this year, unpaid taxes that have reached the limit date, deferred taxes and unpaid late fees. Tax evasion is an act that taxpayers use various undisclosed means to conceal the real situation and deceive the tax authorities for the purpose of not paying or underpaying taxes.

Subjectively, tax evaders have the intention of not paying or underpaying the tax payable; Objectively speaking, tax evaders commit illegal acts by means of concealment and deception, and fail to pay or underpay the tax payable in order to avoid the national tax. Therefore, from the subjective desire and objective behavior of the actor, tax evasion is different from tax arrears. Tax arrears refers to the taxpayer's failure to pay or underpay taxes with reasonable reasons beyond the tax payment period approved by the tax authorities and with the permission of the tax authorities. For the behavior of tax arrears, the tax authorities generally order them to pay the tax arrears within a time limit according to regulations. For those who fail to pay the tax within the time limit, from the date of tax arrears, a late fee of five ten thousandths of the tax arrears will be charged on a daily basis, and no fine will be imposed. Tax evasion is different from tax arrears in nature, so severe punishment measures are taken for tax evaders in law. Tax evasion refers to the taxpayer's behavior of concealing the real situation and deceiving the tax authorities by various undisclosed means for the purpose of not paying or underpaying taxes. Tax arrears refers to the behavior of taxpayers and withholding agents who fail to pay or underpay taxes beyond the tax payment period stipulated by tax laws and regulations or by tax authorities in accordance with tax laws and regulations.

Legal basis: 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, accounting 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.