The term of imprisonment shall not exceed three years. Shanxi Jinfujun is the boss of Shanxi Coal Mine Industry Co., Ltd. He was sentenced for tax evasion, which will constitute the crime of tax evasion. According to Article 20 1 of the Criminal Law, the sentencing standard is: taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying taxes in a large amount, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined.