Studies On Crime Of Evading Paying Tax Payment

The tax revenue is an important origin of state finance income. The behavior of evading taxes influences the national fiscal levy seriously and threatens the survival and development of the country. There exists intense struggle to the behavior of evading taxes continuously since the birth of nations. But crime of evading paying tax payment is the most common and frequent one among the crimes of the tax revenue, which has the biggest influence on the state finance income. Research into crime of evading paying tax payment is of great significance. Combining crime of tax evasion in the original criminal law with crime of evading paying tax payment in the revised edition of the criminal law and the related judicial interpretation, this article analyzes several controversial problens on two aspects, that is, main body and objective behavior of crime of evading paying tax payment, in detail, including the way of dealing with tax collectors, rationality of"principle of the amount plus proportion"and so on. It puts forward the legislative proposal as well.First, the author mainly analyzes the requirement of the main body of crime of evading paying tax payment in the first chapter. From the angel of law profit invaded and the principle called"a legally prescribed punishment for a specified crime", the author thinks that tax collectors cannot become the main body of evading paying tax payment. From the angel of stipulation of criminal law and convenience of judicial practice, the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone. From the angle of crime judged by criminals'status and joint offense, the author analyszes responsibility that tax agent must undertake in each kind of situation that they help evade paying tax payment. From the angel of purpose of taxation, the author analyszes that operators without licences can become the main body of crime of evading paying tax payment, but illegal operators cannot become the main body of crime of evading paying tax payment.Next, the author analyzes the behavioral way of crime of evading paying tax payment in the second chapter. The author approves of the legislative transformation from"enumerates the type completely"to"the summary-like". The author thinks that the behavioral way of crime of evading paying tax payment cannot be purely recognized as act and omission, but the combination of them. Seen from standard that crime is established and exemption from punishment after making a supplementary payment, the change of two kinds of legislative patterns is obvious. And seen from the aim of action against tax evasion, the second kind of legislative pattern has asset. This part also analyzes some specific complicated problems for the crime of smuggling weapons and ammunition existing in the principle of"exemption from punishment after making a supplementary payment". After analyzing item 204 clause 2 of criminal law, the author considers it reasonable to cumulatively punish the behaviour of gaining tax rebate by cheating after evading tax.Finally, the author proposes suggestions on legislative loophole in crime of evading paying tax payment and thinks the principle of"the amount plus the proportion"unreasonable, which is unnecessary to retain it. And it is essential to add the punishment to qualifications in the settings of penalty.