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。

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Tax fraud can be prosecuted criminally for six years from your last act of evasion.

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