Research On Several Issues Of Tax Evasion Crime

Tax plays an extremely important role on economic and social development of a country .For example, taxes regulates the function and macroeconomic and controls social economic activities. It is closely related with the citizens of everyday life, and plays a vital role on the country's stability and development. Therefore, the research on Tax Evasion is of important significance. Tax Evasion is that taxpayers take deceit, or hide for the false tax returns, or do not declare pay taxes with a large amount. This paper, focusing on the amendments to the criminal law of the People's Republic of China on (7), which has modified 201st term of the Criminal Law. The author elaborated discusses its modification reasons, content and meaning, and the influences of legislative orientation form in the macroscopic level of our country .This paper includes four parts.The first part is about legislation evolution of Tax Evasion. Including the origin of tax on tax evasion recorded in ancient China . Chinese ancient Xia, Shang and Zhou three generations of gong, zhu, che, were forced to primitive form of land harvest of tax. From the perspective of tax origin, they are the development of prototype tax. The earliest recorded form of tax is in Qin dynasty in our country, then is called "Tax Evasion" land to minnith. Then mainly introduced legislation in the historical evolution of Tax Evasion. In 1986,the supreme people's procuratorate issued the directly accepted by a people's procuratorate economic case filed standard provisions ",which firstly made clear TouShuiZui concept. On September 4,1992, the National People's Congress concerning the punishment by the standing committee of evasion, refuses payment crime supplementary provisions in 1979,the criminal law article 121st term made a major revision and added. On 28 February,2009, the 11th National People's Congress standing committee,7th meeting makes through the amendments to the criminal law of the People's Republic of China (seven),this amendment made major revisions to the 201st term of Criminal Law, the original "TouShuiZui" also be modified for "Tax Evasion". This concept started a new history era, and also, it has manifested legislation technology and legislation idea of progress and mature. The final part, focusing on Amendment Seven, its contents, reasons and meaning of modifying of Tax Evasion.The second chapter expounds the constitution of Tax Evasion. Crime on Tax Evasion is mainly constituted by subject, object, subjective aspect and acts. Firstly, the subject of Tax Evasion are the taxpayer and the withholding agent. According to clause 4, the taxpayer is refers to the laws and administrative regulations have obligations to pay taxes in the units and individuals. Secondly, the object of Tax Evasion is complex. Namely state tax earnings, countries should be mainly object tax collection and management for the secondary object. Again, subjective of Tax Evasion, is to directly intentionally escape pay taxes, with the purpose of obligations and illegal profits. If one does not have this kind of subjective direct intentional and illegal profit purposes, such as negligence, he does not break tax evasion. Finally, the objective aspects summarize as the following three aspects: firstly, to take deceit or hide the means; Secondly, false tax returns or not to declare; Thirdly, to escape a large amount of pay taxes.The third chapter discusses the revised legislative orientation of Tax Evasion. Tax Evasion terms legislation enacted a macro level guidance significance. With the development of China's criminal legislation view to survey the overall process, crime terms can be seen as China's criminal legislation of the crime trend germination important symbol. China and western countries is different, specific to key different sections of a crime, legislation it is more reliable, firstly, it will consider more mature, get some of the specific situation general recognition by the form of no crime terms. Thus, it can not only ensure the continuity and stability, the legislation terms can also be obtained through the application in practice to test and evaluate the legislation for this crime, the effect of further provide time according to the crime experience and support.The fourth chapter expounds some existing problems of the application of Tax Evasion. Mainly from the practice application. Firstly, whether holding agents are applicable in addition to no crime terms; Secondly, how to understand administrative punishment; Thirdly, is the administrative procedure leaded; Lastly, is the no crime terms with time limited. With these several problems, the author intend in the analysis of both sides from lawmakers in the practice of the rationality, which has several of the social effects of Angle consideration. Lastly the author presents her own ideas.