On Legislation Of Crime Of Evading Taxes

As society continuing to progress, rapid economic development, importance of tax revenue has been growing. And games between the imposing subject and the paying subject are also growing. It has been the enduring theme, how to regulate the most common non-payment or pay less taxes behavior - tax evasion and crime of evading taxes. Although the legislators expect to have been amended for legislation on crime of evading taxes, in order to adapt to changing tax evasion behavior with economic development, tax system reformation, transformation in tax collection and management tools, in order to change contradictions and conflicts between the legislation and practice, in order to coordinate administrative enforcement and criminal justice, each time the amendment has brought a new round of doubts and confusion, even if the Criminal Law Amendment 7 does not solve the problems of the crime of tax evasion. During sixties years since the founding of the PRC, the crime of evading taxes for a number of amendments to legislation, changes in magnitude of the content can be the forefront of many of the specific charges, and legislation of the crime of evading taxes seems to have fallen into a "amended - not to adapt - again amended - not to adapt again "the cycle of the cycle. First impact of inherent thought in criminal law theory researchers neglects the study on legislation of the crime of evading taxes with the attention from the field of tax law, resulting the question of methods for exist in legislation of the crime of evading taxes. Therefore, the paper abandons the inherent thinking, discussion on legislation of the crime of evading taxes only in criminal law. According to the specific contents of crime of evading taxes in the Criminal Law Amendment 7, in light of the actual enforcement of tax law, the coordination of legislation, new way of thinking of legislation of crime of evading taxes, will be found. In particular, it is proposed that the coordination of legislation of crime of evading taxes should be the coordination of criminal law and tax law, instead of reverse coordination of tax law and criminal law. On this basis, legislation of crime of evading taxes and legislative mode in some of the world's countries and regions will be drawn in, and legislative mode of crime of evading taxes in our country will be selected. And then, some specific recommendations will be improved.With analysis on legislation of crime of evading taxes for sixty years since the founding of new China, the legislative history of the crime of evading taxes may be the following characteristics. In point of view of the coordination at the same period between tax law and criminal law, once there have been the three forms of coordination, no coordination, coordination and coordination without synchronization. From the initiation of the legislative amendments, the criminal law on tax evasion and crime of evading taxes is in the first, and then tax law is following, for coordination with criminal law, so there has been reverse coordination. With economic development, reformation of tax system, and means of collection and management to enhance, the individual criminals seek to maximize personal benefits, and tax evasion means start renovation. So new means of tax evasion promote the continuous changes in legislation of crime of evading taxes, and they are the driving force for legislative changes. But legislators do not seem to give high concern, only driven by objective factors, passive for legislative amendments for crime of evading taxes. Legislation of crime of evading taxes has been on the question of methods for a long time, and tax legislation during the same period must be considered. As a result of changes in the objective social situation, the scope of tax evasion must be adjusted. Firstly, tax law should be adjusted and improved, which tax evasion is defined in tax law, and then according to tax law, the scope of crime of evading taxes should be adjusted in criminal law. At the same time, coordination of legislation must be consistent, which is the coordination of criminal law and tax law, instead of the coordination of tax law and criminal law, the reverse coordination.The terms of crime of evading taxes in the Criminal Law Amendment 7 have not yet been broken away the chronic, the previous method, no coordination still exists in criminal law and tax law.First of all, amendment is still initiated in the criminal law, tax law without any action. Such amendment is not even out of no coordination, reversely to increase it. So, it is proved that studies on legislation of crime of evading taxes should be based on the coordination of criminal law and tax law. The provisions of the revised crime of evading taxes in Criminal Law Amendment 7 are still divorced from criminal law and tax law, the standard of crime operating in difficulties, so tax law enforcement and criminal law theory are applied in contradictions.In the Criminal Law Amendment 7, the description on the means of crime of evading taxes is a false tax return or no declaration by means of deception or concealment taken. And it is seriously different from the description in tax law. The provisions of Article 3 in the Criminal Law Amendment 7, article 204, paragraph 2, in Criminal Law in 1997 is not mentioned. And it is provided that the question of the original legislation out of touch should exist in Criminal Law Amendment 7. The criteria of amount plus proportion on constituting the crime of evading taxes are the focal topic. But Criminal Law Amendment 7 has retained its place, so it is sufficient to demonstrate the legislators'position. However, criteria of proportion are difficult to be operated in practice. Meanwhile, its operation leads to the embarrassment of convictions or sentences. The practice of law enforcement must be concerned. It is completely different, the position of subjective mental attitude, in tax law enforcement practice, from in the practice of criminal justice. The practice of tax law enforcement to the completed crime of criminal law theory has brought new challenges, that is, the establishment of crime of evading taxes occurs at the point of tax collection and management practice can not be determined, tax assessment procedures and closing accounts of corporate income tax conflict with criminal completed theory. It is how to conduct qualitative tax evasion for the use of invoice in practice of tax law, which is very different from the position taken in the criminal practice.New thinking on legislation of crime of evading taxes must be found. And it should be based on the relationship between crime of evading taxes and tax evasion, with coordination of criminal law and tax law. Then, the passive situation of the amendment with the objective elements will be really changed. Coordination of legislation of crime of evading taxes, are the coordination of criminal law and tax law. It says that tax law should have scientific requirements, and then followed with the coordination of the criminal law. This is based on the tax evasion and tax crime, that is, the same quality, the different amount, and tax law and criminal law play different functions, that is, pre-adjust function of tax law as well as the last-defense function of the criminal law, and the impact of tax evasion pre-determined, in the end, the transferred procedures of suspected criminal violations is a beneficial support. Because of the special nature of crime of evading taxes itself, coordination legislation has always been considered, following the principle of save, moderate and operational, and ultimately to achieve the coordination of stability and variability, coordination of the need and the savings, coordination of clarity and appropriate, coordination of systematic and operational and coordination of forward-looking and continuity. Contents of coordination of legislation of crime of evading taxes should conclude the coordination of crime of evading taxes and tax evasion, the coordination of criminal responsibility and administrative responsibility, coordination of tax penalties and criminal penalties, and coordination of administrative procedures and criminal procedures. Concrete manifestations of the contents of coordination conclude legislative mode, legal norms, as well as the legal terminology.On the basis of appropriate reference to mode of legislation of crime of evading taxes in the relevant countries and regions, I will explore the legislative mode of crime of evading taxes with a view to our country in order to find a better mode. It is a realistic choice to set up a hybrid legislative mode in our country. Under the overall legislative framework of the damage socialist market economic order, and on premise of the same mode to the damage tax collection and management as a benchmark, the mission of tax law provides that "What is the tax evasion" and the corresponding administrative punishment, and at the same time the mission of criminal law provisions is that "What is the crime of evading taxes" on the basis of the definition of the tax evasion in tax law, and the corresponding punishment, that is, to determine scientific standards of the crime of evading taxes, as well as the implementation methods of criminal responsibility.The essence of the contents of the legislation on crime of evading taxes in some countries and regions draw on at the same time, legislation on crime of evading taxes in our country should be perfect from the following two aspects. On the one hand, we should improve the provisions on tax evasion in tax law, and it is the premise to improve criminal legislation. On the other hand, we should improve provisions on crime of evading taxes in harmonization with tax law in criminal law. The tax legislation should be promoted in the following four aspects, that is, a clear definition of the concept of tax evasion, a well-established system of tax laws, to enhance the levels of substantive tax law and to improve initiative to perfect tax evasion in tax law. And then, criminal law legislation should be improved in the following major elements, a scientific conviction standard of the crime of evading taxes, repealing the criterion of proportion of the double standard, retaining amount proportion and at the same time improving the amount of crime. Furthermore, it is recommended to establish the amount proportion by identifying different subjects. Finally, in the criminal penalties for the crime of evading taxes, the expansion of the application of criminal property, the increase single-payment penalties and the recommendations of eligibility are proposed.As one of ancient and typical tax crimes, crime of evading taxes has been the focus of attention in criminal law theory. Because crime of evading taxes is a kind of statutory commissions, studies on it must be under the tax law requirements. And it becomes very difficult to identify and to deal with crime of evading taxes in criminal justice practice. Based on the above reasons, I choose "crime of evading taxes" such an "old problem" as a research subject. It is very important to grasp and use existing laws, to reach the goal that no conflict with the law enforcement, judicial practice and legislation. However, it is a necessary precondition that the enforced or judged law should be perfect. Based on such ideas, I select "legislation" on crime of evading taxes as the title. Research on crime of evading taxes, the tax legislation and tax law enforcement must be considered. So based on the tax evasion and crime of evading taxes , across tax law and criminal law, tax law enforcement and criminal justice, taking the historical approach and comparable methods, I try my best to search for "new thinking" of legislation on crime of evading taxes, the approach to the coordination of criminal law and tax law. With a view of coordination, legislation on the crime of evading taxes enables to get rid of "amended - not to adapt - again amended - not to adapt again "the cycle of the cycle. In particular, studies on some contents in Criminal Law Amendment 7, I make recommendations to perfect legislation on the crime of evading taxes.