What is the crime of tax evasion in law?

1. What is the crime of tax evasion in law? The crime of tax evasion refers to the behavior of taxpayers and withholding agents who violate tax laws and regulations, forge, alter, conceal or destroy account books and vouchers without authorization, overstay expenditure or omit income in account books, refuse to declare after being notified by the tax authorities, or make false tax returns or take other deception or concealment measures to fail to pay or underpay the tax payable, and the amount reaches the quantitative standard. Two. What are the filing standards for the crime of tax evasion? According to the relevant provisions of the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Prosecution Standards for Economic Crimes, taxpayers engaged in tax evasion activities should be prosecuted if they are suspected of one of the following circumstances: 1, the amount of tax evasion is more than 1 10,000 yuan, and the amount of tax evasion accounts for more than 10% of the total taxable amount of various taxes; 2, although not up to the prescribed amount, but received more than two administrative penalties for tax evasion, and tax evasion. Three. How to Punish the Crime of Tax Evasion According to Articles 20 1 and 2 1 of the Criminal Law, the punishment for tax evasion is as follows:1. Punishment for crimes committed by natural persons: Article 201 of the Criminal Law stipulates that taxpayers who make false tax returns or fail to declare by means of deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention. 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. 2. Punishment of crimes committed by units: Article 211 stipulates that if a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with these provisions. The state strictly forbids tax evasion, because tax evasion will have a great negative impact on China's tax system and the enthusiasm of taxpayers to declare and pay taxes. Companies or enterprises should take the initiative to declare and pay taxes to the tax authorities. If tax evasion is carried out, it is not good for the long-term development of companies and enterprises. Under normal circumstances, the state imposes very heavy penalties on tax evasion. If relevant circumstances are involved, relevant taxes shall be paid in time.