Research On The Defects And Perfection Of The Amount Of The Tax Dodging Crime

The legislative provision about the amount of tax dodging crime includes such contents: the category, magnitude and proportion of the amount of tax dodging crime, the calculation of the total accumulative amount, and so on. The amount of tax dodging crime can be classified into two parts: the amount payable and the amount paid. The damning standard of the tax dodging crime adopts the duple standard: proportion and amount. Accumulative calculation means that the all unsettled dodging crimes must be calculated accumulatively.There are some defects in China's law about the amount of tax dodging crime. The "proportion + amount" punishment system can not reflect the objective harm of the behavior and subjective evil of the person, which leads to the vacuum of the punishment in the legislation and unfair treatment on the taxpayers. The low amount of the crime can't meet the demand of the society's development, and may result in too heavy punishment or too wide scope, even may influence the authority of the criminal law. The accumulative calculation is also not scientific, for example, the times of the unsettled tax dodging crimes is not clear and the standard of "unsettled" is ambiguous.There are many means to complete the legislative provision about China's amount of tax dodging crime: Firstly, we should give up the "proportion + amount" system and establish the single "amount" standard. Secondly, we should improve the amount of the crime in the conviction according to the society development. Thirdly, we should clearly prescribe the times of the unsettled tax dodging crimes is "two times", "One time" means that a person has any tax dodging behavior in "one" tax year and substitute "unsettled by the administrative department" for "unsettled".