Legal analysis: false tax returns, in short, if the circumstances are minor, pay back taxes and late fees; If the circumstances are serious, a fine shall be imposed; If a crime is constituted, criminal responsibility shall be investigated according to law. Tax declaration is the premise of paying taxes according to law. Taxpayers must file tax returns within the statutory time, and truthfully submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities. Actors often achieve the purpose of tax evasion by making false declarations on production scale, profit and loss, income and other contents. Relevant laws decide how to punish the perpetrator according to the corresponding situations involved, so the consequences in different situations are different. Making false tax returns constitutes a crime of tax evasion. There are two subjects of tax evasion, including taxpayers and withholding agents. There are three manifestations of this crime: (1) Taxpayers use deception, concealment and other means to make false tax returns; (2) The taxpayer refuses to declare; (3) The withholding agent fails to pay or underpays the tax withheld or collected by deception or concealment. The means of deception and concealment here mainly refer to making false accounts, tampering with account books, destroying account books, overstating expenditures and underreporting income.

Legal basis: Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 50,000 yuan. If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.