Article 17 evasion of tax is established if a taxpayer refuses to file tax returns after having been notified by the taxation department to do so , files fraudulent tax returns , fails to pay or underpays the taxes payable .
第十七条纳税人经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。
Article 45 in case any tax agent violates any of the tax laws and regulations , causing the failure of any taxpayer to pay or underpays the taxes payable , he shall be punished according to the provisions of article 98 of the detailed implementation rules .
Where a taxpayer personally filing tax returns files no tax returns , or fails to pay or underpays the taxes payable , the taxation department shall pursue the payment of the taxes unpaid or underpaid and the late fee , and impose a fine of 50 % up to five times the taxes unpaid or underpaid .
Where a taxpayer does not file tax returns , or does not pay or underpays the taxes payable , the tax authority shall pursue the payment of the taxes unpaid or underpaid and the late fee , and impose a fine with the amount from 50 % to five times of the taxes unpaid or underpaid .
