Modifying the original voucher is suspected of tax evasion.

article 63 of the tax administration law defines tax evasion as "a taxpayer who forges, alters, conceals, destroys account books and vouchers without authorization, or lists more expenses or omits or omits income in the account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, and fails to pay or underpays the tax payable".

Provisions of the Accounting Law of the People's Republic of China

1. Whoever evades paying a large amount of tax and accounts for more than 1% of the tax payable shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.

2. whoever has a huge amount and accounts for more than 3% of the tax payable shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.

3. If a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.

4. if a unit commits a crime, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the above provisions.

5. After the tax authorities have issued the recovery notice according to law, those who pay the tax payable and the late payment fee and have been subjected to administrative punishment shall not be investigated for criminal responsibility, except those who have been subjected to criminal punishment for evading tax payment within five years or have been given more than two administrative punishments by the tax authorities.

6. Personnel of tax, customs, banks and other state organs who collude with this criminal and constitute the crime of * * * shall be severely punished.

7. After the tax authorities have issued the recovery notice according to law, those who pay the tax payable and the late payment fee and have been subjected to administrative punishment shall not be investigated for criminal responsibility, except those who have been subjected to criminal punishment for evading tax payment within five years or have been given more than two administrative punishments by the tax authorities.

Extended information:

Case:

Liang Yusen, the chairman of Shenzhen Senxinyuan Company, and Rao Songhua, the general manager, conspired to evade taxes by using "two sets of accounts", and instructed Rao Huiqing and Lai Meihua, the company's accountants, to make false tax returns. Their methods included missing income in the account books, false cost accounting and linking current accounts.

The Shenzhen Local Taxation Bureau imposed a fine of 1.32 million yuan on Senxinyuan Company in accordance with the law, and then transferred this tax evasion case to the judicial authorities at the beginning of this year.

A few days ago, the Longgang District Court found that the actions of these four employees constituted the crime of tax evasion, among which Liang Yusen, the chairman of the board, was sentenced to 3 years' imprisonment, suspended for 5 years and fined 556, yuan. General manager Rao Songhua was sentenced to 3 years in prison, suspended for 4 years and fined 2, yuan; Accounting Rao Huiqing was sentenced to 2 years in prison, suspended for 3 years and fined 5, yuan; Lai Meihua, an accountant, was sentenced to one year in prison, suspended for two years and fined 5, yuan.

Baidu Encyclopedia-Law of the People's Republic of China on Tax Collection and Administration