A Study On The Judicial Recognition Of Tax Evasion

The concept of the crime of tax evasion is that taxpayers deliberately violate tax laws, using fraudulent for not paying or paying less tax and that cause serious consequences. With China's socialistic market economic development, the harmfulness of the crime of tax evasion to the society is becoming more and more serious. The 1997 Criminal Law explicitly stipulates the concept of crimes of tax evasion, which provides a legal basis for the recognition of the crime, but the crime of tax evasion in the 1997 Criminal Law provisions were not yet reasonable. They brought puzzling impacts on the fight against the crime for the judicial authorities. In the judicial practice, there are some boundaries between the crimes of tax evasion and the acts of tax evasion. There are also differences between the crime of tax evasion and the crime of fraudulent claims for export tax rebates. Because of the legislative defects of the tax evasion crime, the Company tax crime has some problems worth exploring and researching.Besides the preface and conclusions, this paper is divided into four parts:The first part is about the objective elements of the crime analysis, which includes the object and objective aspects of the crime. The object of the crime should be the a duple object, made of the state's right of tax receipts and the system of the state's tax management. The nature of omission for tax crimes is not completely objective and implementation of five Criminal Law elaborate behaviors. The standards of the crime are the amount of crime and the ratio of the number elaborated.The second part is divided into the analysis of the subjective aspects of the crime and the analysis of the main subject of the crime of, analyzing the subject of the crime for special subject. The paper put taxpayers and withholding agents inside the main subject of the crime, and express that indirect attention can also establish the crime. The subjective aspects of sin and the crime for understanding the law are necessary.The third part is divided into the analysis of the sum of the crimes of the general tax crimes and smuggling of goods, and exporting tax rebate fraud and bribe. This section discusses the number of crimes of smuggling ordinary goods, in the process of value-added tax, consumption tax, because the law itself provides inaccuracy of the crime of tax evasion and the crime of fraud of export tax rebate, resulting in academic circles. In this case This paper should put forward only one crime rather than several crimes. The relations invoices the crime of tax evasion and the crime of bribery .The fourth part consists of boundaries of tax evasion and crime, delinquency, tax saving question and tax evasion, and failure to declare taxes, not to tax the limits of the act of registration which is a very important part in judicial practice.I hope the study of the crime of tax evasion can provide guidelines for judicial practice and play a certain role for the legislation and would provide a reference for improving theoretical support.