What are the consequences of evading personal income tax?

What are the consequences of evading personal income tax? 1. According to the different amount of theft, this article provides two levels of sentencing. The first level is "tax evasion accounts for more than 10% of the tax payable, tax evasion accounts for more than 10000 yuan, or tax evasion is given by the tax authorities after the second administrative punishment, and it shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention". The second level is that tax evasion accounts for more than 30% of the tax payable, and the tax evasion amount is more than 1 10,000 yuan, and the sentence is more than 7 years. Otherwise, the punishment will be extremely light or heavy. 2. Impose a fine on natural persons for tax evasion. In view of the greed of tax evasion, this article stipulates that "within the range of sentencing, natural persons at all levels shall be fined less than five times the amount of tax evasion, except for fixed-term imprisonment or criminal detention." Its legislative spirit is that the principal punishment and the supplementary punishment must be sentenced at the same time, without selectivity, to prevent tax evaders from taking advantage of loopholes. 3. Tax evasion adopts the double penalty system, that is, the unit is fined, and the directly responsible person in charge and other directly responsible personnel of the unit are punished in accordance with the provisions of this article. In judicial practice, after a fine is imposed on a unit, the person in charge of the unit is generally only sentenced to free punishment, and no fine is imposed. Whether this practice conforms to the spirit of legislation remains to be further explored. 4. The cumulative amount of illegal acts of tax evasion for many times shall be combined with punishment. Paragraph 3 of this article clearly stipulates this point. According to the theory of criminal law, if the perpetrator repeatedly commits tax evasion and illegal crimes within a certain period of time without being found, or if he is found but not punished, it should be regarded as a continuous state of criminal behavior, and the amount of crimes should be calculated cumulatively, and he should be punished according to one crime, and the combined punishment for several crimes is not applicable. On the other hand, if the actor is punished by the tax authorities or judicial organs for many times or once, the amount should not be accumulated and calculated together. Article 201 of the Criminal Law A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades 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 and shall also be fined; 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. Paying personal income tax is the legal obligation of every citizen. In practice, many citizens have unconsciously embarked on the road of breaking the law in order to seek the interests of the first stage, regardless of the legal provisions. As can be seen from the legal provisions, although the actual punishment is lighter than that of individual recidivists, the property punishment is more serious. The combination of principal punishment and supplementary punishment is adopted for tax evasion by those who let themselves go, and the untreated behavior is superimposed, so that once found, they will face heavier fixed-term imprisonment.