Is tax evasion criminal or civil liability?

Tax evasion is a criminal offense and constitutes the crime of tax evasion.

A taxpayer who defaults on the tax due and resorts to means of transferring or concealing property so that the tax authorities are unable to recover the tax arrears, and if the amount is more than 10,000 yuan but less than 100,000 yuan, shall be punished with a fine of not more than three years fixed-term imprisonment or criminal detention, and shall also or solely be fined not less than one time but not more than five times the amount of the tax owed; if the amount exceeds 100,000 yuan, 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 not less than one time but not more than five times the amount of the tax arrears. times the fine.

In the usual sense, "stealing" refers to taking property belonging to others as one's own. However, in terms of tax issues, the tax payable originally belongs to the legal property of the taxpayer. The reason why stealing occurs is Tax evasion occurs because taxpayers fail to fulfill their obligations to pay taxes in accordance with the law. In essence, taxation is the free possession of taxpayers' property by the state through coercive force; from the perspective of tax contract theory, taxation is the consideration provided by taxpayers in exchange for government public services. In this sense, evading tax payment is a taxpayer's violation of a payment obligation.

Tax evasion is a crime that violates criminal laws and regulations. Once discovered, you will be sentenced to a fine or fixed-term imprisonment. The specific punishment will be based on its Tax evasion or tax evasion is determined by the amount of tax evasion. For tax evasion by an entity, the penalty is generally borne by the executive, who only needs to pay a fine.

Legal basis: "Criminal Law of the People's Republic of China"

Article 201: Taxpayers use deception or concealment means to make false tax returns or fail to declare and evade payment If the amount of tax is relatively large and accounts for more than 10% of the tax payable, he 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 shall also be fined; to fixed-term imprisonment of not more than 10 years and to a fine. If the withholding agent uses the means listed in the preceding paragraph to fail to pay or underpays the taxes that have been withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph. For multiple acts committed in the preceding two paragraphs without treatment, the cumulative amount shall be calculated. If you commit the act in Paragraph 1 and after the tax authorities issue a recovery notice in accordance with the law, you have to pay back the tax due and pay late fees, and you have already been subject to administrative penalties, you will not be held criminally responsible; however, if you have been criminally punished or fined for evading tax payment within five years, Exceptions will be made if the tax authorities impose administrative penalties for more than two times.

Article 203: A taxpayer defaults on the payment of tax payable and resorts to means of transferring or concealing property so that the tax authorities are unable to recover the tax arrears, and the amount is more than RMB 10,000 but less than RMB 100,000. If the amount exceeds 100,000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or solely be fined not less than one time but not more than five times the amount of unpaid taxes; A fine of not less than one time but not more than five times the tax.