据绿润百科网站「别涉世太深」消息，近日，请问偷税漏税条文量刑标准是什么？偷税漏税量刑标准 新税法「经验」引发热议，偷税漏税量刑标准 新税法同样引起许多争议，对此众网友各抒己见。但到底是怎么回事呢？绿润百科为您解答。

根据《刑法》第二百零一条【逃税罪】纳税人采取欺骗、隐瞒手段进行虚假纳税申报或者不申报，逃避缴纳税款数额较大并且占应纳税额百分之十以上的，处三年以下有期徒刑或者拘役，并处罚金;数额巨大并且占应纳税额百分之三十以上的，处三年以上七年以下有期徒刑，并处罚金。

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，数额较大的，依照前款的规定处罚。

对多次实施前两款行为，未经处理的，按照累计数额计算。

有第一款行为，经税务机关依法下达追缴通知后，补缴应纳税款，缴纳滞纳金，已受行政处罚的，不予追究刑事责任;但是，五年内因逃避缴纳税款受过刑事处罚或者被税务机关给予二次以上行政处罚的除外。

偷税漏税是一种严重违法行为，对国家财政造成了损失，也妨碍了市场经济的健康发展。为了惩治偷税漏税行为，中华人民共和国于2018年颁布了《中华人民共和国税收征收管理法》。该法规定了偷税漏税量刑标准，以及相应的税务处罚措施。

根据新的税法规定，涉嫌偷税漏税的个人或企业，不但需要缴纳未缴纳的税款，还需要支付罚款、滞纳金、利息和追缴应纳税款的加倍税款等。同时，对于大额涉税案件，根据实际情况，税务部门还可以启动行政处罚程序或申请司法机关强制执行。这些严厉的措施，旨在保障国家财政秩序和纳税人权益。

新的税法不仅明确了惩治偷税漏税行为的量刑标准，还规定了税收机关应当保护纳税人合法权益的相关规定。例如，税务机关在查验登记资料时，应当严格保守商业秘密，不得泄露纳税人的商业机密和个人隐私信息。此外，税务机关应当在征纳税和征收费用时，坚持“拒绝超范围的征税、征收、罚款和滞纳金”，确保纳税人的合法权益得到维护。

【英文介绍/For English】：

According to Article 201 of the "Criminal Law" [Crime of Tax Evasion] taxpayers who use deceitful or concealed means to make false tax declarations or fail to declare, and the amount of tax evaded is relatively large and accounts for more than 10% of the tax payable shall be sentenced to three if the amount is huge and accounts for more than 30% of the tax payable, the sentence is to be not less than three years but not more than seven years of fixed-term imprisonment and a fine.

Where the withholding agent adopts the means listed in the preceding paragraph and fails to pay or underpays the tax already withheld or collected, and the amount is relatively large, he shall be punished in accordance with the provisions of the preceding paragraph.

For multiple acts of the preceding two paragraphs that have not been dealt with, the cumulative amount shall be used for calculation.

For the behavior in the first paragraph, after the taxation authority issues a recovery notice in accordance with the law, the person who pays the tax payable and pays the overdue fine has already been subject to administrative punishment shall not be investigated for criminal responsibility; Except for the tax authorities who impose administrative penalties for more than two times.

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