Research On Issues Of Tax Evasion Crime

Tax evasion is a very common phenomenon in current economic life,which is not only harmful to state's revenue, but also shadow the regulation ofIndustrial Policy and the foundation of market economy order. The 1997Revised criminal law express a more scientific and maneuverable provision totax evasion crime on the base of judicial practice, was also disputed in recentyears after putting in practice. It call for deep research to tax evasion on theother hand uncover the limitation of ongoing tax evasion lawmaking. Thus,reinforcing the research on tax evasion is an essential job both on theory andpractice. This article tries to analyse several aspects of tax evasion by fourparts.Part 1, mainly explain the conception of tax evasion criminal. StandingCommittee of the National People's Congress Law Committee economic lawoffice define tax evasion: taxpayer does not pay or underpays taxes by covertmeans becloud tax authority. According to the revised Law of The People'sRepublic of China concerning The Administration of Tax Collection, article 63"Evasion of tax" means that a taxpayer forges, revises, conceals or destroyswithout authorization the accounting books or supporting vouchers for theaccounts, or overstates expenses or does not state or understates income inaccounting books, or refuses to file tax returns after having been notified bythe tax authority to do so or files fraudulent tax returns, does not pay orunderpays the taxes payable, and article 63 second paragraph, where awithholding agent fails to pay or underpays the taxes which have beenwithheld or collected by the means specified in the preceding paragraph.According to ongoing 1997 revised criminal law, "tax evasion criminal" means:article 201,tax payers found guilty of forging, altering, concealing, orindiscriminately destroying accounts books, entry proofs, or makingunsubstantiated expenditures, or failing to enter or enter lower income items,or failing to submit tax returns after being notified by the tax authorities, orsubmitting a false return, or failing to pay taxes or pay less, or evading taxesamount is big, or evading taxes again after two administrative sanctions for taxevasion and the evading taxes amount exceed 10-thousand, according tocriminal law article 204 second paragraph, tax payers using the fraudulentmeans mentioned to deceptively reclaim their paid taxes and those whodeceptively claim no more than what they have paid.Part 2, mainly introduce the structure of tax evasion criminal. Accordingto China's theory of crinimal object, tax evasion criminal means burgle state'sproperty, encroach on the socialist public ownership, weaken the economicpower that socialism economy's developing depend on and effect the socialismmodernization, so it must be published. I agree with the viewpoint. Taxevasion criminal is two-bladed: administrative transgress and penal transgress.We can say that tax evasion administrative transgress is the precondition ofpenal transgress on some occasion, and penal transgress is the result ofadministrative transgress. Tax evasion criminal is nonfeasance to evadingtaxes. On my opinion, tax evasion criminal is a kind of positive behavior, ornonfeasance on the view of behavior manner, but essentially, it is nonfeasanceto taxpaying, is nonfeasance-criminal. The carrier of tax evasion criminal isspecial, including taxpayer and withholding agent. Subjectively, tax evasioncriminal represents a purposive manner, that is: withholding agent evadetaxpaying purposive even he know it's illegal. When we judge whether the taxevader is purposive or not, "it should be concluded by tax evader's behavior,while not the evader's explaining because it is the matter of psychological,does not exist as extension in penal litigation".Part 3 mainly introduce the partition of tax evasion. The difference of taxevasion and tax avoidance lies on the subjective consciousness: tax evasion ispurposive, while tax avoidance is clanger. Tax evasion has a clear characterthat reach the goal of tax evading by the legal use of law of tax collection ortax system differences between countries and religion. In practice, tax evasionand tax avoidance have resemblances especially on the aspect of accountantclauses' amending .So, we are demanded to distinguish it strictly according tothe correlative rules. Tax evasion crime has a difference with forgesing valueadded tax invoice and deducting tax from export rebates, that the carrier,criminal object and objective aspects are distinct. The differences between taxevasion criminal and evading take over criminal lie on the distinguishes ofcommitting crime time, objective behavior manner, crime carrier and result.Tax evasion criminal also is different with concealing or destroying withoutauthorization the accounting books that behavior conduct those criminalactivities with a motivation of evading tax, it should be incriminated to taxevasion by the rule of "felony unite misdemeanor". If the behaviorconducted above-mentioned crime with other motivations while not taxevasion crime, or the behavior conducted it after tax evasion was found andcaused the lack of evidence, he should be incriminated to concealing ordestroying without authorization the accounting books crime. Tax evasionand tax dodge can be cognizanced to plural crimes aim at different rules. Forexample, tax payer dodge tax and break the law. On the course of checking,his another sum of tax evasion money was found and the sum exceed thestandard of tax evasion, he should be incriminated to tax evasion and taxdodge and punished by the rule of "plural crimes". Behavior conduct taxevasion at the course of counterfeiting trademark is not adapt to the rule of"plural crimes". If he conduct tax evasion in another economic activity,should be incriminated to tax evasion crime.Part 4 expatiate the limitation and perfection of law-making. In the bookof "Jeopardizing tax-collection ", tax evasion crime take the first place showslaw-maker's stress, also coincide the fact that "tax evasion is the most spreadand frequent crime". At the same time, 1997 criminallaw complemented the rule of " failing to submit tax returns after beingnotified by the tax authorities", stipulate the minimum sum of fine twice thesum of tax evasion, clear the reification and maneuverability of fine. Onanother hand, the ongoing criminal law's stipulations to tax evasion while todiscuss on aspects of jurisprudence and judicial practice. I started with thelimitation and conceivability of tax evasion crime law-making, the limitationof law-making lies on the problems of proportion plus amount standard andrationality of punishment. The conceivability of law-making's criminatingmode mainly display "the mode of abandoning sumplus proportion, rework the setting of punishment in tax evasion". Ourtheory researching to one crime aims at a better instruction to judicial practice,and it can be proved only by judicial practice.