If tax evasion does not constitute a crime, the company shall bear the responsibility for administrative punishment; If the case constitutes a crime, the person in charge directly responsible for the company and other directly responsible personnel shall be investigated for criminal responsibility according to law. If the financial personnel don't want to use fake invoices and are coerced by the boss, they are coerced accomplices. A person who is coerced to participate in a crime shall be given a mitigated punishment or be exempted from punishment according to the circumstances of his crime. Article 201 of the Criminal Law stipulates: "A taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, overstretches expenditure or omits income in account books, refuses to declare or make false tax returns after being notified by the tax authorities, fails to pay or underpays the tax payable, and the amount of tax evasion accounts for more than 30% of the tax payable/kloc-0, and the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan.