Studies On Crime Of Evading Taxes

Taxation is one of the important financial means to a national economic and social development. Tax Evasion Crime appropriating part of the national property should be subject to criminal sanctions; it is one of the most common offenses, the most typical of a crime against Tax collection order; it is illegal means that the taxpayers and withholding agents take non-payment or pay less tax. Along with our country market economy of development, Tax Evasion Crime also appear new variety, more and more severity to society, Tax Evasion Crime have become a penal code one of the point crime for fights. Criminal law in 1997 clearly defines the concept of the crime of tax evasion, but there are some not quite reasonable, have a difficult tax evasion In judicial practice and produce impact on the fight against tax evasion crimes. So, I think the subject have high research value, there are many issues worth exploring.First, I introduce the history of Tax Evading Crime in our country. During the history of our country, Use Penal control tax evasion was paid to high attention. In the feudalistic society, the tax is an important source of revenue for the rise and fall of the feudal dynasties, so the various dynasties used the Criminal Code to control tax evasion. The offense was usually build the course under the levy system. Embodies the theme of torture. In 1957, the "PRC Criminal Law (Draft)" in the provisions of the tax crime, which is the first requirement, but the draft has not been put to judicial practice. Formal criminal tax evasion crimes legislation is the promulgation of the new China in 1979 the first Criminal Code, the Penal Code section 121 provides that: "violation of tax laws, tax evasion, nonpayment serious cases, except in accordance with the tax laws to pay the evaded taxes and be fine, the people directly responsible, up to 3 years imprisonment or who detention. "The legislation has three main features: First, blank counts, and the second is selective counts; and the third is the criminal liability provisions from the tax law to the Criminal Code legislation. At present, China's legislation on tax evasion crimes is 97 new Penal Code section 201, section 204, paragraph 2, Article 211 and Article 212. Criminal Code in 1997 provisions on tax evasion crimes are basically inherited the《on the punishment of tax evasion and refusal crime supplementary regulations》, the contents of adjustment has been made in two ways: First, the increase in the tax act "by the tax authorities informed the declaration or refusing to declare a false tax return", so that the acts constitute the crime of tax evasion more complete; Second, in the first phase of stalls has been added, "30%" and "100,000 yuan", the ceiling in criminal fines in the amount of an increase of the minimum level of fines, that is, "more than double the amount of tax evasion", and further refinement of the appropriate criminal fine with rates so that the standard criminal fine clearer and more specific. Since then, new legislation and interpretation of drawing on lessons from the previous legislative success, making tax evasion crimes legislation to a new level, it provide a legal basis for the tax authorities and the judiciary for the timely and accurate identification and dealing with tax evasion crimes.This was followed by the analysis of the constitute of the tax evasion crime. According to the Penal Code section 201, 2 of the Rules, tax evasion crimes refers to the taxpayers or withholding agents "breach of tax laws and adopt forged or altered, and conceal, unauthorized destruction of books, account vouchers, in books or more in expenditures not listed, are less income, the tax authorities - refusing to declare that a false declaration or the means tax returns, non-payment or pay less tax or NT has been withholding tax collected and serious acts. "Elements of the composition of the crime of tax evasion, including the main element, the subjective element, object elements, the objective elements of the following four areas, in accordance with this order inquiry study on tax crimes, because that one case of, first of all depends on whether the crime with the main provisions of the Criminal Code, namely, crime main qualifications, status, the ability of criminal responsibility there special provisions; Secondly depends on the subjective elements of the main crime was intentional or negligence; the third element depends on whether a criminal objective Fu a criminal law provisions;fourth objective aspects of the crime should be combined with social harm, the final objective of the case, the crime to determine the facts. According to the "Criminal Law" Section 201 provisions, tax evasion is the main body of the crime of the main special, including taxpayers and withholding agents. Among these, there are several related issues: 1. Tax collected person can become a mainstay of the Crime. 2. Tax agents can become the mainstay of the offense. 3. Engaged in illegal activities operators can become the main body of the crime of tax evasion. 4. Units in the tax evasion charge of the crime that. 5. Undocumented operators can become the main body of the crime of tax evasion. Tax evasion is tax evasion crimes subjective aspects of its implementation of the main criminal acts against tax evasion by the consequences of the psychological attitude. The object of the crime of tax evasion is between simple object or complicated object. Tax evasion crimes objective performance as a breach of the state's tax laws and regulations, to counterfeit, alter, conceal, destroy groups of accounts without authorization, accounting receipts, in groups of accounts are spending more, or less are not included income tax evasion and tax evasion reached a level of the standards set forth in the Penal Code, the tax authorities notified but refusing to declare or to a false tax return means NT non-payment or pay less tax, tax allowances for the amount of NT more than 10% and 30% dissatisfied with the amount of tax evasion more than 10,000 yuan less than 10 million, or because of tax evasion by the tax authorities for secondary administrative punishment and tax evasion. The amount accounted for NT or the amount of tax evasion more than 30% and tax evasion in the amount of more than 100,000 yuan.Third, the sentence of tax evasion crimes. There are following main aspects on the crime and non-crime: First, the general tax evasion and tax fraud crimes acts; Second, tax evasion crimes and tax avoidance for the offense; Third, the boundaries on tax evasion and tax evasion. The difference of tax evasion and other crimes, there are some law Discrimination between the correct distinction between conviction and sentence of various crimes.Fourth, perfect legislation on tax evasion crimes. On the one hand, make up the omission of the existing criminal law, on the other hand, we should draw on the experience of relevant disciplines. Analysis conviction standards according to the existing laws and regulations and judicial interpretation of the provisions of tax evasion crime. Improving the Criminal Code on tax evasion crimes legislation. Mainly from the following aspects: 1. Add "transparency clause" in the description of tax evasion means, the lifting of the tax evasion counts of crimes listed in the manner described. 2. Expansive the main body of tax evasion crime. 3. Changes the model of the proportion plus amount. 4. As the number of convictions will repeal the provisions of factors. 5. The eligibility of additional criminal provisions. 6. Extension of the funds punishment Law. China's relevant tax crime experienced criminal legislation of the process of continuous improvement; it has great significance on the fight against tax evasion crime.