CL 201; Embezzlement
The following provision of the Criminal Law of the People’s Republic of China (CL) stipulates a definition of and penalties for embezzlement.
Article 201 - Embezzlement
Any taxpayer who fails to pay, or underpays the amount of tax payable by means of forging, altering, concealing, or destroying accounting books or vouchers for the accounts without authorization, or overstating expenses, or omitting or understating incomes in accounting books, or refusing to fill a tax declaration after notification by the tax authorities, or filling a false tax declaration shall, if the amount of tax evaded accounts for not less than 10% of the amount of tax payable and not more than 30% of the sum and the amount of tax evaded is not less than 10,000 yuan and not more than 100,000 yuan, or if he commits tax evasion again after having been twice subjected to administrative sanctions by the tax authorities for tax evasion, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and concurrently be sentenced to a fine of not less than the amount of tax evaded and not more than five times the sum. If the amount of tax evaded accounts for not less than 30% of the amount of tax payable and the amount of tax evaded is not less than 100,000 yuan, the offender shall be sentenced to fixed-term imprisonment of not less than three years and not more than seven years, and concurrently be sentenced to a fine of not less than the amount of tax evaded and not more than five times of the sum.
Any withholding agent who, by means specified in the preceding paragraph, fails to pay, or underpays the tax which has been withheld or collected shall, if the amount involved accounts for not less than 10% of the amount of tax payable and is not less than 10,000 yuan, be punished according to the provisions of the preceding paragraph.
Whoever has repeatedly committed any act mentioned in the preceding two paragraphs without having been subjected to punishment shall be punished on the basis of the accumulated amount.
第二百零一条
纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，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的手段，不缴或者少缴应纳税款，偷税数额占应纳税额的百分之十以上不满百分之三十并且偷税数额在一万元以上不满十万元的，或者因偷税被税务机关给予二次行政处罚又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额一倍以上五倍以下罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额一倍以上五倍以下罚金。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照前款的规定处罚。
对多次犯有前两款行为，未经处理的，按照累计数额计算。
Criminal Law of the People's Republic of China (1997 version)
https://www.fmprc.gov.cn/ce/cgvienna/eng/dbtyw/jdwt/crimelaw/t209043.htm
中华人民共和国刑法（2020年修正）
http://www.yueyang.gov.cn/web/2570/2611/3940/content_1789434.html
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