On Basic Issues Of Tax Evasion

This thesis is totally divided into three parts: the preface, the main body, the epilogue. The preface is the beginning of the thesis. The preface introduces the significance of selecting the topic. It briefly summarizes the condition of taxation in China, and states regulations of tax evasion before the Seventh Amendment of Criminal Law, then puts forwards some issues about the current provisions of tax evasion and leads to the main body. The main body is principal part of the thesis. It is divided into five parts: the brief history of tax evasion, two issues of crime constitution of tax evasion, judicial application for tax evasion, out-crimination and"exception"clause of tax evasion, and the deficiencies and perfection of tax evasion.The first part of the main body mainly outlines regulations on tax evasion before the Seventh Amendment of Criminal Law. Emphatically then it analyzes the changes of accusation, charges, crime constitution, fine of tax evasion and the newly established out-crimination and"exception"clause.The second part of the main body extensively analyzes the subject and objective of the crime for tax evasion. It defines the legal status of one of the subject of this crime who is called the withholding agent, and distinguishes the withholding agent from the commissioned agent. Then this part also discusses the legal responsibility for auctioneers which are unlicensed operators and illegal operators. On objective of tax evasion, It analyzes the potentially harmful practices of tax evasion.The third part of the main body is mainly about the newly established out-crimination and"exception"clause. According to case analysis, it points out challenges of this clause which will make the crime of tax evasion no use, and also gives effective strategies.The fourth part of the main body is about the judicial application for tax evasion. It distinguishes tax evasion from cheating export tax refund of tax evasion, tax evasion from tax-avoidance.The fifth part of the main body is about the legislative deficiencies of tax evasion. Based on the comparison of regulations between overseas and China, and our country's judicial practices, the appropriate advices are suggested.The epilogue part systemizes the main ideas of the whole thesis.