Government Harm Tax Revenue Collection Crime Legislation And Counter Measure Research

In recent years, once presented along with the harm tax revenue collection crime hastens the heavy situation, attacks the harm tax revenue collection crime to become the attack economical domain criminal activity severely thee most important, but harms the tax revenue collection crime the preventing and controlling question was the theorists and the practical realm attention hot spot and the research important topic. This article accessory punishment legal science and the criminology angle, the union judicature practice, through to our country related harm tax revenue collection crime legislation and the current harm tax revenue collection crime origin analysis, in the model overseas government harm tax revenue collection crime advanced experience foundation, prevented and the punishment harm tax revenue collection crime to our country proposed own shallow view.First part, First, from harm tax revenue collection crime concept obtaining, the scope which studies to this article carries on the determination, pointed out this article studies is our country present criminal law minute then third chapter of sixth stipulation harm tax revenue collection crime; Next, through harms the tax revenue collection crime criminal activity legislation to our country the appraisal and about the various countries' harm tax revenue collection crime criminal activity legislation comparison, explained our country harms the tax revenue collection crime the criminal legislation all has the very great dispute in the theorists and the practical realm.Second part, Analyses the situation and origin. Mainly carries on the elaboration from following two aspects, first, through harms the tax revenue collection crime present situation and the characteristic analysis to our country, pointed out the harm tax revenue collection crime has presented hastens the heavy situation. Second, this article to harmed the unique reason which the tax revenue collection crime produced to carry on the system analysis, pointed out the harm tax revenue collection crime presented hastens the heavy situation is many kinds of factor combined action result, both had the objective aspect factor, and had the subjective aspect factor.The third part, prevention and reduce harm tax revenue collection crime countermeasure. some developed countries in the long-term punishment harm tax revenue collection crime practice, have formed the one whole set scientific style, the legalization system, accumulated many advanced experiences, these advanced experiences, prevented and controlled the harm tax revenue collection crime to our country to provide the very good model opportunity. The guard and the government harm tax revenue collection crime, is a comprehensive program of public order systems engineering, should from punish and prevents two aspects obtain. This article proposed the concrete preventing and controlling countermeasure. Including: 1st, enlarge attack dynamics, the change formerly broke the law the phenomenon which, did not enforce the law strictly, does not punish illegal activities; 2nd, reform tax system, perfect tax revenue collection system, jamming harm tax revenue collection crime loophole; reform tax system, perfect tax revenue collection system, jamming harm tax revenue collection crime loophole; improves our country tax revenue legal regime, speeds up the tax revenue legislation, enhances the tax law the deterrent force, formulates the tax revenue fundamental law as soon as possible, the substantial tax revenue substantive law, the consummation present tax revenue procedural law, maintains the tax revenue law the authority and the solemnity; 3rd, 4th, the consummation tax revenue criminal activity legislation, provides the powerful legal safeguard for the punishment harm tax revenue collection crime; 5th, enhancement tax law propaganda, strengthened tax payment consciousness. This part is the article key point.