The seriousness and consequences of tax evasion.

Criminal law of the people's Republic of China

Article 201 A taxpayer who falsifies, alters, conceals or destroys account books and vouchers without authorization, overstates expenditure or underreports income in account books, refuses to declare, fails to pay or underpays the tax payable after being notified by the tax authorities, and evades taxes accounting for more than 10% but less than 30% of the tax payable, and evades taxes of more than 10,000 yuan but less than 100,000 yuan.

Or if the tax authorities give a second administrative punishment on the grounds of tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times for tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.

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 accounts for more than 10% of the taxable amount and the amount is more than 10,000 yuan, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs have been carried out for many times and have not been dealt with, it shall be calculated according to the accumulated amount.

Extended data

Whoever defrauds the state of export tax refund of more than RMB 6,543.8+0,000 by falsely reporting exports or other deceptive means shall be sentenced to fixed-term imprisonment of not more than five years and fined not less than RMB 654.38+0 yuan but not more than five times; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 5 years/kloc-0 and not more than 0 years, and shall also be fined not less than 5 times the amount of tax fraud/kloc-0.

If the amount is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 or life imprisonment, and shall also be fined not less than 1 times but not more than 5 times the amount of tax fraud or confiscated property. After paying taxes, taxpayers who cheat the paid tax by false export or other deceptive means shall be punished in accordance with the provisions on tax evasion; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions on tax fraud.

Baidu encyclopedia-tax evasion

China Net-People's Republic of China (PRC) Criminal Law