If false income involves tax evasion, it may violate the criminal law, which may constitute the crime of tax evasion. The crime of tax evasion refers to the behavior that taxpayers make false tax returns or fail to declare by deception or concealment to avoid paying a large amount of tax, accounting for more than 10% of the tax payable, withholding agents fail to pay or underpay the withheld tax by deception or concealment, and the amount is large, or they are punished twice for tax evasion.

legal ground

Article 20 1 of the criminal law

Taxpayers who make false tax returns or fail to declare by 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 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.