Improvement Of The Legislation Of Tax In China

In a sense, there was a place to live "country", while State units must have tax, tax is the country's wet nurse. Subject to tax is the state, relying on the state of public authority. Modern rule of law, must use to adjust the relationship between tax law to ensure the effective realization of revenue. Articles about criminal law is to set specific tax crime, is dedicated to the most stringent measures to ensure the realization of tax claimsWith the development of tax crimes increasing. Tax on special charges of criminal legislation have been as many as 16 species, and has formed an independent crime groups. Revenue nature of the crime and its composition is different from the same characteristics as economic crimes and other crimes. While academia has been the basis of tax crime research. But not enough outstanding theoretical achievements, especially in criminal law theory and the theory of the combination of tax not perfect, and not even know about criminal law and not familiar with tax laws or tax laws to understand the tax penalty Criminal disconnect. Therefore, the tax criminal legislation is a new study. Source of revenue to be from the study of crime, and strive to improve the relevant legislation as far as possible, to make up for revenue of Criminal Law, to effectively curb tax crimes with good results. This article is divided into five parts, from an overview of tax crimes, tax crimes constitute the characteristics of criminal legislation more tax revenue, our revenue problems of criminal legislation and criminal legislation tax proposals to be discussed five aspects.The first part of "an overview of tax crimes." This section mainly from the connotation and extension of tax crimes to define and clarify the concept of tax crimes of the nature and characteristics of tax crimeThe second part of the "tax crimes constitute crimes." This chapter from the tax crime, the main object of subjective and objective aspects of crime or to clarify the distinction between tax crimes. The main subject of crime, including natural persons and units of the main, natural subjects have included general subjects and special subjects. Crime-based tax to an intentional crime, criminal negligence is only a special case, and a variety of acts serious infringement of our tax laws and the specific object relations。The third part of "the world's major national tax overview and comparison of criminal legislation." First introduced the Chinese, Korean, Japanese, German and American criminal legislation. Through these major national legislation on technical, legislative content comparison, find the difference between the world of criminal legislation and the tax advantages and disadvantages.The fourth part "of China Criminal law problems." Criminal law has been more mature, but still imperfections. This section introduces the criminal legislation in the style of Tax, Crime, crime provisions and other aspects of the problem, try to find the maximum possible inadequacies in the legislation.Part V, "Tax Crimes Legislation." Problems for tax crimes, the author should follow the first principle of legislation to clarify and address issues raised by the previous chapter, the corresponding perfect proposal.