According to the provisions of Article 201 of China's Criminal Law, a taxpayer forges, alters, conceals or destroys account books and vouchers without authorization, overstates expenditure or underreports income in account books, refuses to declare or make false tax returns after being notified by the tax authorities, fails to pay or underpays the tax payable, and the amount of tax evasion accounts for more than 0% but less than 30% of the tax payable/kloc-0, and the amount of tax evasion is/. The amount of tax evasion accounts for more than 30% of the tax payable, and the amount of tax evasion is more than 100,000 yuan. It shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.

According to the provisions of the tax law, if intangible assets are transferred, 5% business tax shall be paid according to the transfer income, and 3% education fee with paid business tax plus 7% urban maintenance and construction tax (or 5% or 1%, depending on the location). Other government charges shall be implemented according to local regulations.

Therefore, the taxes payable by taxpayers include:

1. Business tax = 100000 * 5% = 5000 yuan.

2. Urban construction tax = 5,000 * 7% = 350 yuan.

3. Education surcharge = 5000 * 3% = 150 yuan.

4. Total tax payable =5 000+350+ 150=5 500 yuan.

If a taxpayer evades 5 500 yuan, it does not constitute a crime because it is lower than the amount standard of/10 000 yuan, and the competent tax authorities will impose administrative penalties. However, if the taxpayer has been given a second administrative punishment by the tax authorities for tax evasion before this, it constitutes a crime.

Therefore, whether tax evasion constitutes a crime depends on the amount of tax evasion, the proportion of tax payable and the number of tax evasion, rather than the length of late payment.