What is the filing standard of tax evasion crime and how to punish it?

According to Amendment VII of the Criminal Law, the crime was changed from "tax evasion" to "tax evasion". This crime refers to the taxpayer's false tax declaration or failure to declare by means of deception or concealment to avoid paying a large amount of tax, accounting for more than 10% of the tax payable, and the withholding agent's failure to pay or underpay the withheld tax by means of deception or concealment, with a large amount, or the tax evasion and tax evasion being punished twice. The filing standards and penalties are as follows:

First, the filing standard:

1. Taxpayers practise fraud, conceal and fail to report, and evade paying taxes. The amount is more than 50,000 yuan and accounts for more than 10% of the total taxable amount of various taxes. Failing to pay the tax payable, late payment fee or accept administrative punishment after the tax authorities have issued a notice of recovery according to law;

2. The taxpayer has received criminal punishment for tax evasion within five years or has been given more than two administrative punishments by the tax authorities, and the amount of tax evasion is more than 50,000 yuan, accounting for more than 10% of the total tax payable;

3. The withholding agent fails to pay or underpays the tax by means of deception or concealment, and the amount is more than 50,000 yuan.

Two. Punishment provisions: Article 201 of the Criminal Law: A taxpayer who evades taxes by deception or concealment, makes false tax returns or fails to declare, and evades paying taxes in a large amount, accounting for more than 10% of the taxable amount, 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.

Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall 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.