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 first part of the reasoning outlined in sentencing, including sentencing the basic concepts of reasoning, sentence elements of reasoning, sentence should be up to the standards of reasoning.
第一部分概述量刑说理，包括量刑说理的基本概念、量刑说理的要素、量刑说理的应达标准。
应用推荐