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Research On Several Issues Of Tax Evasion Crime

Posted on:2007-08-23Degree:MasterType:Thesis
Country:ChinaCandidate:X L LiFull Text:PDF
GTID:2166360185957360Subject:Criminal Law
Abstract/Summary:PDF Full Text Request
It is obvious that tax revenue is important to the development of a country.Tax evasion crime is one of the most typical and most extensive crimes of all kinds of crimes involving tax revenue.That is the reason why Chinese Criminal Law put tax evasion crime on the top of the chapter about tax revenue crimes.Along with the revision of criminal legislation,the determination of tax evasion crime has been further enhanced theoretically and practically.However,in practice,the amount of crimes is still increasing,and the methods of crimes are updated,seriously damaging the national system of tax collection and control and impacting the virtuous cycle of economic development.Based on the stipulation of the current criminal law, this essay mainly performs shallow study of issues on determination of tax evasion crime, with a view of benefiting tax evasion crime legislation and judicial practice.This essay is divided into four parts as follows: Chapter I is an overview of tax evasion,divided into two parts.The first part is about the origin of tax evasion offence.The tax revenue system in our country origins from Xia Dynasty. Gong of Xia Dynasty, zhu of Shang Dynasty and che of Zhou Dynasty are rudiments of tax evasion crime. In this part,the writer briefly reviews the general condition of criminal jurisprudence of tax evasion since the foundation of"Criminal Law of People's Republic of China",and introduces the great breakthrough of criminal law of 1997 regarding tax evasion crime. And the 2002 Supreme Judicial Interpretation further improved identified standards of tax evasion crimes and cleared some vague concepts.Chapterâ…¡is about the cognizance of the subject of tax evasion crime. According to the Article 201 of"Criminal Law of People's Republic of China",...
Keywords/Search Tags:Research
PDF Full Text Request
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