What is the penalty for tax evasion?

1. How much tax evasion can lead to a sentence?

1. Anyone who evades more than 50,000 yuan in tax and accounts for more than 10% of the tax payable will be sentenced. If the amount is relatively large and accounts for more than 10% of the tax payable, the person 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, the person shall be sentenced to not less than three years but not more than seven years. Imprisonment and a fine.

2. Legal basis: Article 201 of the "Criminal Law of the People's Republic of China"

Tax evasion taxpayers use deception or concealment means to make false tax returns or fail to file tax returns. Anyone who declares or evades paying taxes in a relatively large amount and accounts 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 more than three years or criminal detention and a fine. The offender 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 a withholding agent fails to pay or underpays taxes that have been withheld or collected by adopting the above-mentioned means, and the amount is relatively large, he shall be punished in accordance with the above-mentioned provisions. If the above-mentioned acts are committed multiple times and are not dealt with, the cumulative amount will be calculated.

2. The difference between tax evasion and tax evasion is

The difference between tax evasion and tax evasion is as follows:

1. Tax evasion refers to tax evasion that constitutes a criminal crime under the criminal law. The term “behavior”;

2. Tax evasion refers to taxpayers deliberately violating legal provisions on taxation and resorting to deception, forgery or concealment in order to evade tax obligations;

3. Tax evasion refers to the taxpayer's failure to pay the full amount of tax due to fault. Anyone who commits tax evasion or tax evasion shall bear criminal responsibility;