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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 .

第四十五条税务代理人违反税收法律、行政法规造成纳税人未缴或少缴税款的，依照《实施细则》第九十八条的规定处理。

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 .

自行申报纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

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 .

纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。