If the company evades taxes, the legal person will be investigated for criminal responsibility.
Tax evasion by a company is a crime committed by a unit, and the unit shall be fined, and the person in charge directly responsible and other persons directly responsible shall be sentenced to criminal punishment.
If a taxpayer fails to pay the tax payable and adopts the means of transferring or concealing property, which makes it impossible for the tax authorities to pursue the amount of tax in arrears, if the amount is between 10000 yuan and 100000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined not less than one time but not more than five times the amount of tax in arrears; If the amount is more than 100000 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 taxes outstanding.
Legal basis
Article 31 of the Criminal Law of the People's Republic of China [Principles of punishment for unit crimes] If a unit commits a crime, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible for the crime shall be sentenced to criminal punishment. Where the specific provisions of this Law and other laws provide otherwise, such provisions shall prevail.
Article 203 of the Criminal Law of the People's Republic of China [Crime of evading the recovery of taxes in arrears] If a taxpayer fails to pay the taxes payable by means of transferring or concealing property, which makes it impossible for the tax authorities to recover the taxes in arrears, if the amount is between 10000 yuan and 100000 yuan, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined not less than one time but not more than five times the amount of taxes in arrears; If the amount is more than 100000 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 taxes outstanding.
