What is the impact of tax punishment on legal persons?

If the company evades taxes, the legal person will be investigated for criminal responsibility if it participates. Generally, the legal representative of the company that evades taxes will be punished, but the finance will not be punished. If it is an act of falsely issuing special invoices for value-added tax or defrauding other invoices for export tax rebate deduction, the legal representative and finance will be punished. Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade 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, accounting 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 are carried out many times without being dealt with, they shall be calculated according to the accumulated amount.

After the tax authorities have issued a notice of recovery according to law, if they pay back the tax payable and pay the late payment fee, and are subject to administrative punishment, they will not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.

Legal basis:

criminal law

Article 2 1 1,

The unit is fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of each article. According to the provisions of Article 201, a taxpayer who makes false tax returns or fails to declare 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, accounting 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.