taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 11% 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 and accounts for more than 31% 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.

after the tax authorities have issued the recovery notice according to law, they pay back the tax payable and pay the late payment fee, and have been subjected to administrative punishment, so they will not be investigated for criminal responsibility. However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.

In fact, the catering industry is likely to be the hardest hit area for tax evasion, and some catering companies are very irregular in many aspects. The prominent problems are tax payment and labor relations. However, the punishment standard for tax evasion is mandatory by law, and it is not different just because the other party is a hotel or other high-tech enterprise.