Tax evasion will first be subject to tax inspection by the tax authority. If the inspection believes that it is indeed suspected of committing a crime, it will be handed over to the public security organ for handling. Generally, VAT invoices are checked. If it is verified that there is tax evasion, it may be sentenced to the crime of tax evasion and bear criminal responsibility.
 [Legal Basis]
 In Article 201 of the Criminal Law, if a taxpayer evades paying taxes 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 and shall also be fined; If the amount is huge and accounts for more than 30 percent of the amount of 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 a withholding agent fails to pay or underpays the amount of 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 have been repeatedly committed and have not been dealt with, they shall be calculated on the basis of the accumulated amount. Those who have committed the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, make up the tax payable and pay overdue fines, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, the exception is those who have been subjected to criminal punishment or administrative punishment twice or more by the tax authorities for evading tax payment within five years.
 Article 203 of the Criminal Law states that 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 recover the amount of tax in arrears, if the amount involved 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.