What is the filing standard of tax evasion in People's Republic of China (PRC) Criminal Law?

Legal analysis: The standard for filing the crime of tax evasion in People's Republic of China (PRC) Criminal Law is 1. The taxpayer has been subjected to criminal punishment for tax evasion or administrative punishment by the tax authorities for more than two times within five years, and the amount of tax evasion is more than 50,000 yuan, accounting for more than 10% of the total tax payable; 2. 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.

Legal basis: Article 57 (2) of the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Standards for Filing and Prosecuting Criminal Cases under the Jurisdiction of Public Security Organs. Anyone who evades paying taxes and is suspected of one of the following circumstances shall file a case for prosecution:

(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 administrative punishment twice or more 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 withheld or collected by deception or concealment, and the amount is more than 50,000 yuan.