How to punish individual income tax evasion? How to punish individual income tax evasion How to punish individual income tax evasion The first tax evasion is ordered by the tax authority to pay within a time limit, and will not be punished after the payment of tax. If the tax has not been paid within the time limit, the tax authority may compel it to withhold and order it to pay tax with the approval of the director of the tax bureau (branch bureau) above the county level. If a taxpayer evades the payment of tax by means of deception or concealment and makes false tax returns or fails to do so, and the amount of tax evaded is relatively large and accounts for more than 10 percent of the amount of tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention. If, after the tax authority has issued a notice of recovery in accordance with the law, it makes up the amount of tax payable and pays overdue fine, and has been subject to administrative punishment, it shall not be investigated for criminal responsibility. According to Article 40 of the Law of the People's Republic of China on the Administration of Tax Collection, a taxpayer or withholding agent engaged in production or business operations fails to pay or remit tax within the prescribed time limit, If a tax payment guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authority shall order it to pay within the prescribed time limit. If it fails to pay within the prescribed time limit, the tax authority may, with the approval of the director of a tax bureau (branch bureau) at or above the county level, take the following enforcement measures: (1) notify the bank or other financial institution with which it has an account in writing to withhold tax from its deposits; （2） Seize, seal up, auction or sell off commodities, goods or other property whose value is equivalent to the amount of tax payable according to law, and use the proceeds from auction or sale to offset the amount of tax payable. When the tax authorities take compulsory enforcement measures, they shall also enforce the overdue fine that has not been paid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph. The housing and supplies necessary for the maintenance of a person and his or her dependent family members shall not be included in the scope of compulsory enforcement measures. Do you understand this explanation?