Research On Crime Of Tax Evasion

According to Criminal Law, this article researchs Crime of Tax Evasion based on practices of tax and judicature. It's divided into five parts,made by 38000 words.Chapter 1: In the lawmaking of Crime of Tax Evasion, describes the evolution of Crime of Tax Evasion from the defect to perfect, educes the judgement on Crime of Tax Evasion by Criminal law, introduces the concept of Crime of Tax Evasion and clarifys the functions and connection about law of taxation and criminal law. Chapter 2: studies the Crime of Tax Evasion's structure in detail, points out the object of Crime of Tax Evasion is comprehensive, including taxation system and finance-ownership, explains 3 demands on the object, and the taxable act is a precondition to tax evader. Chapter 3: analys carefully the cognizance of Crime of Tax Evasion, in the practice of tax judicature, should make it very clearly about the bound of crime and decriminalization, Crime of Tax Evasion and give s some prombles on the cognizance of Crime of Tax Evasion and the crime that is similar to Crime of Tax Evasion. Chapter 4: According to criminal law.explains apart the criminal liability of crime of Tax Evasion. Based on three kinds of subjects and two grades. Chapter 5: dwells on the defect about Crime of Tax Evasion in law making, and suggests the ways of perfecting Crime of Tax Evasion: reserved provision should be added in Crime of Tax Evasion, used in enumeration,stipulates the connotation ofRefusing to Pay Tax Defing the Pay Notice from Tax Authority. Points out it is not reasonable that the number plus proportion and the judgement about the damage of crime of Tax Evasion sliould based on some economic conditions, specific economic envivonment, and so on.