以不實憑證入帳逃漏稅捐的相關罰則 Penalties of using false or fraudulent accounting documents to evade taxes

​商業會計法第71條 
Article 71 of Business Entity Accounting Act
商業負責人、主辦及經辦會計人員或依法受託代他人處理會計事務之人員
有下列情事之一者，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬
元以下罰金：
The individual held responsible for company decisions, whether it be an overseeing accountant or entrusted individual who handles accounting affairs, if found guilty in any of the listed offenses below, must by law be punished by imprisonment for no more than five (5) years detention, and in lieu thereof or in addition to, a fine of no more than NT$600,000:

 一、以明知為不實之事項，而填製會計憑證或記入帳冊。  
1.Knowingly using untrue information to prepare accounting documents or entering false information in account books;

  二、故意使應保存之會計憑證、會計帳簿報表滅失毀損。
2.Intentionally causing the loss, destruction, or damage of accounting documents, account books or statements which should be kept;

  三、偽造或變造會計憑證、會計帳簿報表內容或毀損其頁數。
3. Forging or altering the contents of accounting documents, account books and statements, or tearing up any page thereof, with intent to acquire illegal profit;  

四、故意遺漏會計事項不為記錄，致使財務報表發生不實之結果。
4. Intentionally omitting accounting events and failing to record transactions thus causing financial statements to become untrue;

五、其他利用不正當方法，致使會計事項或財務報表發生不實之結果。  
5. Causing accounting events or financial statements to become untrue by other improper means.  


稅捐稽徵法第41條
Article 41 of Tax Collection Act

納稅義務人以詐術或其他不正當方法逃漏稅捐者，處五年以下有期徒刑、
拘役或科或併科新臺幣六萬元以下罰金。
A taxpayer who evades tax payment by fraud or other unrighteous means shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).

稅捐稽徵法第42條  
 Article 42 of Tax Collection Act  
代徵人或扣繳義務人以詐術或其他不正當方法匿報、短報、短徵或不為代
徵或扣繳稅捐者，處五年以下有期徒刑、拘役或科或併科新臺幣六萬元以
下罰金。
代徵人或扣繳義務人侵占已代繳或已扣繳之稅捐者，亦同。
A tax collection agent or tax withholder who conceals, under-reports, or under-collects tax payment by fraud or other unrighteous means, or fails to collect or withhold tax shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
A tax collection agent or tax withholder who misappropriates the tax payment collected or withheld by he/she/it shall be subject to the same punishment set forth in the preceding Paragraph.  

稅捐稽徵法第43條  
 Article 43 of Tax Collection Act  

教唆或幫助犯第四十一條或第四十二條之罪者，處三年以下有期徒刑、拘
役或科新臺幣六萬元以下罰金。
稅務人員、執行業務之律師、會計師或其他合法代理人犯前項之罪者，加
重其刑至二分之一。 
A person who instigates or assists another person to commit an offense set forth in Article 41 or 42 hereof shall be sentenced to imprisonment for no more than three (3) years, detention, or in lieu thereof, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).
Where a tax official, an attorney, a certified public accountant, or any other legitimate agent commits an offense described in the preceding paragraph, the penalty to be imposed shall be increased by up to one-half (1/2)