Study On The Reconstruction Of Criminal Law Of Taxation

Tax which is the main source of finance is the material guarantee of achieving government social and public management functions. In recent years. with tax-related criminal cases in China increasing and serious loss of taxation. the situation of tax-related crimes is serious. Therefore. to research tax-related crimes and analyze the causes of multiple and high incidence. has important practical significance. In this paper. having clarified the definition. connotation. extension and constitutive elements of the tax-related criminal offence group consisting 16 kinds of accusation. research according to the current text of the criminal law and picking the perspective of comparative law. the composition draws the conclusion that there are many different reasons for the fact that current criminal law is powerless when it comes to dealing with tax-related crimes. From the macro view. the current structure of tax-related crimes legislation, coordination of tax law and criminal law doesn't harmonize. the entirety is short of forward-looking and Penalty regulation didn't keep balance in the range and strict; we take severe punishment to tax-related crimes. but pay more attention to harmful behavior and contempt the conformity of source behavior; the deviation of the legal design of one-crime lead to high costs against tax-related crimes and declining of management earnings. After analyzing the shortcomings and loopholes. this paper proposed reconstruction of the principle of tax-related crimes which means abandoning principle of heavy sentence. stricting criminal arm of the law. setting penalties appropriately and considering the principles of coordination. operational and balance. Under the guidance of the principle. the text made a reconstruction of involving tax-related criminal law from the design of criminal penalty to the perfection of one-crime.