逃税罪是经济犯罪中的一种，它严重扰乱了国家税收秩序。根据我国《刑法》的相关规定，当个人或企业逃避缴纳税款达到一定金额和比例时，就可能被追究刑事责任。通常情况下，逃税金额需达到5万元以上，并且占应纳税额的10%以上，才会被立案侦查。

一旦被认定为逃税罪，不仅需要补缴税款及滞纳金，还可能面临高额罚款。更严重的是，责任人可能会被判处有期徒刑或者拘役。因此，无论是企业还是个人，在享受国家政策的同时，也必须履行依法纳税的义务。ntax evasion is a serious offense that disrupts the national tax order. According to relevant provisions of China's Criminal Law, when individuals or enterprises evade taxes reaching a certain amount and proportion, they may be held criminally liable. Typically, the amount of tax evasion needs to reach over 50,000 yuan and account for more than 10% of the payable tax to trigger an investigation. Once identified as tax evasion, not only will there be a requirement to pay back taxes and arrears, but also possible hefty fines. More seriously, responsible persons may face imprisonment or detention. Therefore, whether it is a business or an individual, while enjoying national policies, they must also fulfill their obligation to pay taxes legally.