A Research On The Tendency And Countermeasures For Domestic Commit Concerning Tax

The tax revenue is the economic lifeline for a country and the foundation maintains the regular operation of national machine. In the modern society, the function of tax revenue is even more outstanding. It is not only the main source of domestic fiscal revenue, also has the functions of regulating economic development and supervising economic operation. Taxing is a kind of national compulsory action, which cannot be transferred with willing of taxpayers, so taxpayers'interests are not in accord with the interests of the country, they are even completely conflicting. Taxpayers always evade from the liability that regulated by the Laws on Taxation by every possible means for the sake of their own interests, hereby the lawless practices of tax revenue happened. With the aim of maintaining the managing action of the tax revenue carried out in order, the country must regulate some of the behaviors as crime and crack down them severely, so the commit concerning tax comes into being. Therefore, commit concerning tax and tax revenue is a pair of inherent contradiction, so long as the tax revenue exists, the action of commit concerning tax will accompany. So, it is very necessary to research on the tendency and countermeasures for the domestic commit concerning tax.This thesis is divided into four chapters:In the first chapter, it defines the conception and classification of commit concerning tax. There are the broad sense and narrow sense for the concept of commit concerning tax. This thesis adopts the narrow sense, which refers to the actions of breaching of laws and regulations for the tax revenue, invading domestic managing system of the tax revenue, jeopardizing domestic managing action of the tax revenue and deserving the penalty if the above-mentioned circumstance is server.In the second chapter, it describes the contributing factors and domestic commit concerning tax and the analysis on current situation. The generation, existence and development of the commit concerning tax are just like others'and have its necessary basis. The various elements, which influence the commit concerning tax, are a multi-hierarchy, complicate-structured social system. Various elements combine organically, changing dynamically and interact, which influence the generation and evolution of the commit concerning tax. The main causes of formation for the commit concerning tax are as follows: the negative effect of market economy, the faulty tax revenue system, the imperfect laws on the tax revenue, the non-strictness enforcement of the law, the influence of social environment and the weak attack of the judicial office.With the constant deepening of the reformation under the communist market economic system in our country, the current situation like the cases is happened in a high rate, and super material cases take place frequently, while commit concerning tax as the main economy offending classes, is getting sharper and sharper, the unit offense among the subjects of the commit concerning tax becomes shriller, false invoicing crime and evading tax offense occupy the lion share among the types of commit concerning tax, etc. will not change.In the third chapter, it forecasts the tendency of domestic commit concerning tax. Criminal forecasting is a scientifically activity that on the basis of the changing process of criminal phenomenon in the past, combining with the currently criminal trends and practical situations, applying varieties of qualification and ration analyzing methods to deduce the possible movements development trends of the criminal phenomenon. Criminal forecasting is up to many elements. Based on observing and studying the law of the development of history for the domestic commit concerning tax, the author has forecasted the overall tendency and concrete trend to the commit concerning tax.The method of history is the basic method to analyze on the social problems. On the view of history, we can reach the following systematic conclusions from the developing evolution of the domestic commit concerning tax upon the foundation of our country: firstly, it assumes a tendency of descent partially and ascent totally for the commit concerning tax in our country. Secondly, the commit concerning tax has upgraded from all-aspects like concerning value, types of crime, offending subject, offending methods, offense region and offending results, etc. Thirdly, the commit concerning tax has certain dependence to the development of the market economy and social reformation, while the economic and social elements like tax revenue system, economic policy, administrative management, economic environment and social environment, etc. also have influence the descent and ascent of commit concerning tax. Fourthly, the commit concerning tax and its penal policy are in a dynamic balance of one increasing and the other decreasing or on the contrary all the while. Upon the above systematic conclusions, the author considers that commit concerning tax as a kind of social and historical phenomenon, is a comprehensive result caused by various social induced factor and inhibitory factor, and the its descent and ascent are influenced and controlled by macroscopical economy and social environment, and also depend on the tightness extent of penal policy, while on the view of microcosmic point, it also has the changes upon the detailed tax revenue policies, economic policies, social policies, striking and preventing countermeasures.On the view of the overall tendency of commit concerning tax, the total quantity of commit concerning tax has a trend of increasing in a wave-like manner in steady for a long period; and it has the new features of internationality, concealing and intelligence in offending methods, complex in offending subject, and wide infringing fields, etc. that the commit concerning tax will become.False invoicing crime, evade taxes crime and the crime of producing and selling false invoice, these are the main types of the domestic commit concerning tax, their tendency go along: the methods of the false invoicing crime become profession and intelligence day by day, and the offending object has transferred from exclusive invoice of added value tax to four small tickets, the incidence region of the criminal offense has the trend to transfer from coastal areas in the east and south part to the mid-west part and northeast part; the techniques of the evade taxes crime upgrade unceasingly, the increasing of the cases is in a rapid margin, and the offending subjects have also changed from traditional subjects to the foreign capital companies and high-income people; producing and selling false invoice happened with a high frequency, and some times there has the super material cases, moreover it shows the trends of modernization of the selling channels, net in organization, group in crimes, profession in offending situation, variety in the classification of the false invoice, and enlargement in usage.In the forth chapter, it concerns on striking and preventing commit concerning tax. In view of the causes of domestic commit concerning tax and the analysis to the present situation of trend forecasting and in accordance with the principles of criminology and detection study, the author deems that the overall train of thought for the domestic striking and prevention to commit concerning tax are as follows: one is to establish the ideas of administering commit concerning tax, setting up the ideas of laying equal stress on strike and prevention, ruling the tax by law and tackling it in a comprehensive way. Another is to establish and improve the laws and regulations of striking the commit concerning tax, set up a set of practicable law and regulation systems, to specifically regulate the rights, obligation and legal responsibility of each department in form of laws. Moreover is to rectify the outside environment of the fields for tax revenue, get rid of the indispensable space for the commit concerning tax. To improve the financial system, establish social credit mechanism, enforce administration for industry and commerce, and strengthen cash supervision of banks.Basing on the definite overall train of thought, for striking and preventing the commit concerning tax, the author suggests setting up the countermeasures to the specialized police troops for tax revenue, improving the prior-warning mechanism for replying the commit concerning tax and perfecting the coordination mechanism of the commit concerning tax, etc. The key point to strike the commit concerning tax is to place a case on file for investigation. By the means of expanding the sources and channels of the cases, enhancing the cases on file and detection work, applying the detective measures and ways apropos, selecting proper detective ways, strike the commit concerning tax forcefully.The above researches on the tendency and countermeasures for the domestic commit concerning tax is on the purpose of preventing the commit concerning tax better, striking the behaviors of commit concerning tax more efficiently, and creating an ordered environment ruled by law for the development of economy and society in our country.