Smuggles The Behavior To Recognize Certain Legal Matter Research

The behavior of tax evasion involves below five kinds of means: a taxpayer or a withholding agent adopts means of forging, revising, concealing or destroying accounting books or supporting vouchers for the accounts without authorization, or of overstating expense, or not stating or understating income in accounting books, or of filing fraudulent tax returns, or overstating export commodities to get tax refund on exported goods from having pay tax. It is characterized by such essential natures as having the main body the legal of the particular, law-breaking, legal contents. Stealing the tax behavior is a basic category which wades a tax, with steal a tax(the administration affirm) and draw up deceitful account a tax basis, steal tax offense and evade tax, avoid tax's etc. to confuse more and easily, they since have connection, and then have differentiation.teal tax behavior the judicatory affirm the corpus as all levels court of the people, the administration affirms the corpus has the following tax administration section of the all levels Department of Taxation, tax administration branch office, province class and keeps belonging to an auditor bureau, still having maritime customs, public finance section moreover and establishing by law of some comprehensive enforce the law an organization etc..《The People's Republic of China revenue from tax collects management method》and《the People's Republic of China penal code》all was explicit taxpayer and button up to pay an obligation a person is steal tax behavior corpus, moreover practice medium, tax administration agent, have no certificate executive can also become the corpus which steals tax behavior, contract for, lease, joint management, hang to conduct a way a demand near etc. according to actual circumstance assurance taxpayer, but entrust agent, illegal the executive can't then become the corpus which steals tax behavior.Advertise for although tube method and penal code in order to steal tax behavior, definitely five kinds of behavior in the fulfillment, the maneuverability isn't strong, this text these five kinds of behaviors carried on thin turn.Combine to usually appear in the daily life very difficult categorize of steal a tax method, carry on a sorting, the cent goes into different concrete item.Explicit affirm to steal the condition that the tax has to have, since practice above-mentioned behavior and result in the national tax dues lose, take added value tax as an example in the meantime, enumerate some steal the tax behavior concrete case, to how settle sex to carry on analysis under the different condition.Our country penal code Be stealing tax behavior to exist many lawmaking blemishs for provision stealing tax offense, if the behavior method, quantity adds the crime of[with] comparison to establish standard etc., the writer carried on analysis to this, and put forward a perfect opinion.