On The Legislation Consummation Of The Tax Evasion

The tax revenue is the main resources of national financial revenue .Meanwhile; it is an important level for nation to realize the economic and social policy. Tax evasion caused national income to drain, affected the national policy implementation and the state function, which had the social hazardous nature. It is very necessary to adopt criminal law control to tax evasion, and is very powerful at the same time. However, in our country the present criminal law stipulation related to tax evasion have many problems, does not favor the effective attack to tax evasion with the maintenance economic order, and keeping economic vitality. It is of vital significance to strengthen the crime legislation the research for tax evasion, and to improve related legislation.This article is divided into four parts. The first part from the perspective of social hazardous to tax evasion, also discussed the necessity the criminal law control against it, and analyzed the criminal law control limitation at last. The second part, from the perspective of present legislation of tax evasion in our country , has carried on the analysis crime tax evasion from each aspect, and has differentiated this crime and the approximate non- crime for boundary, as well as with approximate crime difference. The third part in detail discussed existed question of criminal law about to tax evasion the crime in our country. The fourth part proposed the guiding ideology and the concrete measure for the crime legislation related to tax evasion.It is necessary to give the criminal law control for the behaviors of tax evasion,is also powerful effectively. But the occurrence of tax evasion has the complex economical and social causes, does not lack some to be understandable. If lay overstress on the severe punishment to attack the tax evasion, it cannot achieve the criminal law goal, and the opposite meeting relative attenuation attack the moral foundation of tax evasion.The main problems of present criminal law related to tax evasion in our country are: Determines guilt standard excessively is low, unsuitable for economy and social development; Too complex and incompatible, does not favor the judicial operation; The penalty rank and the method are too simple, this it is unsuitable for the need to attack the tax evasion.The legislation consummation related to the tax evasion, must pass through the criminal law modest and restrained thought, strengthens attack against the moral foundation of tax evasion , the simplification the technical establishment tax evasion which the crime determines guilt. The main points to be specifically considered include:To adopt incompletely enumerates the way for tax evasion, to simplify determines guilt the standard, to cancel the proportion the establishment for tax evasion, to enhance the amount standard which the crime determines guilt for tax evasion ,to thin discretion of punishment rank amount standard ,to increases the fine punishment the application and so on.