On The Imputation Of Profit Others Against One's Taxing Responsibility By Collecting Less Tax Or Taxing Nothing

As a new imputation put up in newly revised criminal law in 1997, the imputation of profit others against one's taxing responsibility by collecting less tax or taxing nothing takes a positive role in sticking up for revenue order and hoisting admonition by law of taxing authorities and tax staff. But the ordain of code and judicial interpretation is so abstract that it had been turned into the most disputable crimes of malfeasance in the judicial practice.The article briefly surveys the ordain of criminal legislation about this imputation from slave society till now. Through the demonstrate of subjective essentials, we can educe that main body of this imputation concludes tax staff of other government offices who are incumbent and deputizes; offence form conclude both direct and indirect intentional; practice favoritism is the criminal motive and component essentials, and practice favoritism not only conclude for the sake of self-interest and personal relationship, but also conclude individual and collective interest. The article also indicates that to form the imputation, the premise is making use of officially advantage. We consider that the beginning time of the loss of state tax is the register time of procuratorial organ, and the late fee and amercement should not reckon in the loss of the tax, and does not be restricted by time of ten years.We advised that a imputation of excessive collection tax; debase the beginning standard of the loss of tax of the imputation; increase qualificatory punishment and measurement of penalty range clause to advance the legislation of the imputation more and more reasonable and scientific.