If some tax evader pays his/her deserved tax, overdue surcharge and fine within the period defined by tax authorities, he/she will be exempted from criminal charges.

However, that immunity will be lost if the tax evader incurs a penalty from tax authorities twice or more within five years.

That's part of a 2009 amendment to China's Criminal Law, as well as the legal support for famous actress Fan Bingbing getting a chance of exemption from criminal charges after the State Administration of Taxation found she had evaded taxes of more than 140 million yuan($20.3 million).

According to SAT's announcement, if Fan pays around 884 million yuan as taxes, fines and overdue surcharges within a defined period, she will not face criminal charges.

Yet that penalty has aroused fierce discussions on China's social media networks. Some argue that Fan deserves criminal penalties, not only fines; some even fear her case might set a bad example for stars in the future, prompting them to believe that money is the only price to pay for evading tax.

China Daily writer Zhang Zhouxiang summarized the comments of four experts--

Chen Youxi, board chairperson and director of Capital Equity Legal Group

The amendment to the criminal law about tax evasion sets an administrative pre-procedure for tax evasion cases, and those who are caught evading tax for the first time can get a chance. The amendment is considered a kind of protection for citizens even if they have broken the law.

Some say Fan has evaded so huge an amount of tax that she deserves criminal charges. However, tax evasion as a crime is different from theft, smuggling or other crimes, because the tax evader does not rob or steal money; he/she only avoids honoring duty of tax payment. Fan fails to honor her duty to the State, but she did not hurt any direct victims.

Some might feel rich people like Fan benefit from this legal clause, but do not forget the law applies equally to all and it will protect ordinary citizens, too, if they commit similar illegal activities. The humility nature of criminal law benefits all, not part, of the citizens.

Zhao Lei, partner and senior lawyer at Beijing Zewen Law Firm

Fan got the chance of exemption from criminal charges because this is the first time tax authorities discovered her tax evasion activities. A wide challenge to this online is that Fan might have evaded tax many times before but has only been found doing so for the first time.

That possibility does exist, but that still does not change the nature of Fan's case because the law defines "first time" as first time found, not first time committed. If tax authorities fail to catch her before, it is the tax authorities' fault, not hers, and we should avoid letting ordinary citizens pay for officials neglecting to do their duty.

A more careful reading of the SAT's announcement finds that they require the Jiangsu branch to hold certain officials answerable, possibly for neglecting duty in Fan's case. That's correct because officials should be punished for their wrongdoings.

Hu Gongqun, partner and senior lawyer of Zhongyin Law Firm

The amendment not only gives tax evaders a chance, but also changes the previous "tax theft" to "tax evasion", because the deeds are not theft, but evasion of duty; tax evaders do not steal anything from the nation treasury. Besides, "theft" is an insulting word, while "evasion" is more neutral.

That amendment is widely considered progress because it makes judiciary more humane, and helps more in promoting justice in society.

Shi Zhengwen, a senior professor at Chinese University of Political Science and Law

Many have observed the fact of Fan being exempt from criminal charges, but few notice the financial penalty for her is rather heavy - almost five times her evaded tax amount. The hope is that this will send a clear warning signal to those who commit similar deeds.