Research On Revenue Crime And Exceptional Crime

Revenue, the mainly source of national financial income, materialize a kind of especially distributive relationship with nation appearing, and the criminal law cracks down on the crime of revenue sternly to keep the especially distributive relationship. The crime of revenue has a extraordinary and important status in the criminal law, especially in market economy, as the mainly source of national financial income and a very important lever that adjusts macro-economic, the criminal law must protect revenue from damage. With the development of economic and establishment of socialist market economy, the crime of revenue have increased rapidly, especially the crime of tax dodging and filling phonily in appropriative invoice of value added tax or filling phonily in the other invoice to grift export drawback and value added tax -commuting. For avoiding the revenue lost and punishing the crime of revenue, it is very important to perfect the legislation of crime. But, on the contrary, the research on the legislation of crime lagged correspondingly because the research on criminal law is deviated from on the revenue, and the practicality of the levy has not been considered in the legislation of crime .The disquisition discusses the legislations on the familiar crime of revenue basing on the research of essential theories of the crime of revenue, and realizes the object of the legislation.