On Crimes Involving Tax

Tax, as a main source of a nation's fiscal revenue, represents a special allocation relationship, which comes into existence with the nation; there is no nation without lax revenue, no tax revenue without tax law. The nation has collected tax by force by night of political night and depended on tax revenue to develop itself. In a modern country, tax revenue must be enforced by law. The criminal has must make sure that the nation's tax revenue is realized in the form of law. It is hardly avoidable, that crime involving tax will ascend with the establishment and development of the market economy in China. The crimes involving tax deserve special research efforts clue to their great value, concealed means, many sides concerned and great harm to the society. On the other hand, the practical and theoretical research is much less, which contrasts sharply with the serious situation of the crime involving tax. This dissertation focuses on the theoretical basis of crimes involving tax from a point of view the theory of tax law, which significance lies not only in providing new research space for criminal laws but also in making them more in depth. Therefore, the systemic study of crimes involving tax was important significance of both criminal theory and judicial practice.Crimes involving tax, as a form of criminal crimes harming the relation of tax and law, come into existence with tax revenue. Because they occur in specific field and are highly subject-restricted and only when they are combined with the theory of tax law, can they respond to the difficulties in...