Defect And Perfection In Legislation Of Crime Of Evading Taxes--From The Perspective Of Object Of Crime

Crime of evading taxes is most harmful to society among the crimes that endanger tax collection and management system. In 1997, Constitution prescribes new regulations on crime of evading taxes. In the practice for years, its problems and defects in legislation emerge gradually, promoting the wide spread of acts of evading taxes. The existence of these problems and defects is greatly determined by the inadequate study of the object of crime of evadingtaxes in our country. The object of crime of evading taxes is neglected--theguiding significance of tax law to legislation. Therefore, this thesis tries to use object of crime of evading taxes as a completely new perspective, combines with the author's ten-year working experience of taxation, finds out the defects in the legislation of crime of evading taxes and its deeper reasons and proposes some suggestions for the perfection of the legislation of crime of evading taxes in our country.The author thinks that object of crime is legal interest that is protected by law and violated by crimes. Because legal interest is the value perspective of object of crime, it comprehensively summarizes the nature of violation, conforms to Constitution and relevant legal practice in our country and also suits with the new development of modern democratic politics and human rights concept. Legal interest is the foundation and basic content of rights, is the interest rising as laws. For specific crime, legal interest is specific right.For crime of evading taxes, its legal interest is tax lien. Tax right, as the right violated by acts of evading taxes and protected by criminal law, is the object of crime of evading taxes. Therefore, we can clearly understand the real value implication of object of crime of evading taxes through the analysis of tax right. What is tax right? As a concept, "tax right" has many latitudes, but tax right as object of crime of evading taxes means country's right to taxation income; tax right is the right in tax substantive law, because tax substantive law is the full name of the interested party and content of taxation relationship andthe establishment, changing and elimination of taxpaying obligation in law. Taxation procedural law is the law of establishing taxation standards, amount and procedures. Taxpaying obligation is prescribed by law. All the elements of taxation establish, tax right establishes. Evading taxes is to form the false appearance that taxpaying obligation is false by means of concealing and cheating in order to achieve the purpose of paying less or no tax. It is vital for the study of crime of evading taxes in the following part to make a clear distinction of the extension of tax right. Few scholars mention this point; to review in the economic nature of tax, tax is regarded as expenses that people pay in order to enjoy public products provided by the country (government). Therefore, tax right has property of equality and mutual benefit of creditor's right, that is, the country has creditor's right to taxpayers according to laws. When the elements of taxation credit, which is prescribed by law realizes, creditor's right of taxation establishes. Tax right has a strong color of private right.Constitution is a "legal interest protection law". An important function of constitutional legal interest is to determine the existence and establishment of constitution and developing direction. Tax right also plays an important guiding role for legislation of crime of evading taxes. Tax right provides standards for the choice of tax evading acts; taxation is a historical category, so tax right protection is a dynamic category. We should choose tax evading acts in historical and developing views in order to practically protect tax right; the importance of tax right itself compared with other criminal legal interest and relatively objective and fair measurement of the degree of violation of tax right by tax evading acts are important to determine the degree of social harmfulness of crime of evading taxes and therefore function as the orientation guide for t...