On Certain Disputing Of Crime Of Tax Evasion At Objective Aspect

The research on objective aspect of crime of tax evasion helps distinguish crimeand non-crime, this crime and other crime. At present, consensus has reached on mostproblem of that in the criminal researching field of our country. But lots of deputesstill exists on "refuse to declare" and the double standard of determing guilt. In myopinion, criming the way of tax evasion on "refuse to declare" has its scientifcgrounds and suits to essencial character of crime of tax evasion. And it is good to theprevention of this kind crime and realization of tax revenue. Also, it stands for thefainess, justice and restrasion principal of criminal law. The double standard ofdeterming guilt of crime of tax evasion can reflect the justice of criminal law and taxbetter than the single standard of determing guilt in . The formaljustice and essencial justice of criminal law has realized through considering identicaland different basis of taxpayer. The degree of subjective malignancy and objectharmness can be reflected objectively, and it reflects the principle of the adaptation ofthe crime and the punishment. Meanwhile, the principle of the equality of everyone inlaw has refected. It has no doubt that there are some flaw of the double standard ofdeterming guit. But, that will never be the obstacle of using of the standard.