The Attempt For The Reform Of Tax Criminal Prosecution

Mr Marx said, revenue is the mother of the state. American often say that both ratepaying and death can not be avoided in whole life. Where there is country ,there is revenue; where is revenue, there is tax crime.The government financial income mainly comes from revenue.Revenue is an important macro-control measure,which helps to make balance between supply and demand, speed up economic development ,and make economic order into good path,so revenue is the necessary backbone of national capital accumulation.With the rapid development of economy,China has joined into the WTO,now we are facing a rare chance for development as well as tough challenges. Nowadays, the law consciousness steps into more and more people's heart.However, some badman risk the danger totry ways of going about tax evasion,they lick up a great deal of tax by evasion, tax fraud, and refusal to pay taxes.When our country economy suffer great loss, financial distribution order and revenue criterion system are broken. Recently a strange phenomenon appears ,that some dept which crime tax dodging mostly gain more interest, which results in source flows to these depts,so these depts get certain market advantage .It makes unjust marketing condition and vicious cycle.Tax criminal offense negatively affect our country's economic order and socialism market development. Such as the Nanggon tax case in Henan province , Jinhua tax case in Zhejiang province (at that time it was called the number one tax case in PRC),and the same crime in Chaoyang area in Guangdong province and so on .These cases involves so many people and so huge amount.Modern country should observe the principles of rule of law, social conflict such as criminal offenses will be resolved according to the law.As a complicated social product,when we approach this issue, the law should not only focus on punishment, but also should take a broader and further view. The tax system which caused crime is complicated, such as absonant between administrative punishment and crucifixion punishment in system caused penalty replace of punishment for tax crime, irrationality of setting for crime scout management caused scout time dally over, unsmoothly communication of tax and scout and inspection caused prosecution efficiency lower down, and unprofessional inspection system caused tax scout power weeker, more difficult for getting evidence for tax crime, and more difficult to reach highly evidence criteria, and so on. To solve the above-mentioned problems, we should base on the situation of our country, we can study predecessor's experience, imitate overseas law system,and this is the whole article viewpoint on tax crime punishment prosecution reform.The concept of tax crime is that taxpayer ,authorized tax withholding and collection, community should take the responsibility to pay the tax, if he proved to escape for tax paying and invoice management, he will be punished by law.Of course, in narrow sense, tax crime includes only tax paying.However,the concept of tax crime in this article is generally referring to broad sense tax crime. Tax crime prosecution is that Police and court and so on justice department according to law procedure to dispose and get evidence to prove the tax crime, and make criminal to be punished by law.The law is the nation's last line of defence to keep axiom and order and fairness, however criminal prosecution is the final relieving method for this defence. That is very necessary and important for keeping right for tax payer and punctually collection of national tax from tax payer.Nowadays economy develops rapidly while the tax crime appears seriously, it seems to be more important to study tax penal prosecution. In order to deal with new pattern crime which is more electronical and hidden, even collectivize and multi-national organized, tax penal prosecution reform is taken into account. The direction of reform is to comply with the situation of our country and link with international system. The purpose of reform is to regulate tax criminal.Tax penal prosecution includs different stages of case register, accusation and accept. Each country's definition is different between define tax crime and punishment. This Article is based on predecessors'studies, and under the instruction of dialectic materialism and historical maeterialism, by using some relating method and theory on comparison laws ,economy laws and tax laws, this article is doing the general analysis and study on some problems of our country's tax crime and penal prosecution.Meanwhile, this article is focus on prosecution since there are many problems on tax crime penal prosecution justice and it makes the bottleneck for solving prosecution procedure dally over. This article point out a series of completely tax penal prosecution justice reform such as establishment of taxPolice, Tax inspection department and tax court and so on.