Criminal law about convicting and sentencing the act of tax evasion provides double standards, namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定，设定了偷税数额及偷税数额占应纳税额百分比双标准。
The amount of evaded tax within each tax year shall be calculated accumulatively, and the percentage of the evaded tax shall be determined by the highest percentage.
各纳税年度的偷税数额应当累计计算，偷税百分比应当按照最高的百分比确定。
The amount of evaded tax within each tax year shall be calculated accumulatively, and the percentage of the evaded tax shall be determined by the highest percentage.
各纳税年度的偷税数额应当累计计算，偷税百分比应当按照最高的百分比确定。
应用推荐