Research Of Several Problems Of The Abolishment Of Death Penalty Of Tax-Involved Crime

Revenue is the main source of national finance, the important lever of redistribution of the social income and the effective adjuster worked out for the stable social order under the market economy. Crimes involved tax violate the national taxation collection regulation system and hinder national taxation collection and management activities, causing great losses of national revenue. Therefore, crimes involved taxes are severely punished in the law of different countries in the past. There are three periods in the history of Chinese taxation criminal legislation, the gap stage from the founding of the nation to the year of 1979; the rapid development stage from the year of 1979 to March, 1997; then the complete system stage which is coming along with the amendment of the new criminal law in the year of 1997. It has gone through the following process: at first, there was no criminal punishment basis for crimes involved tax; then, the country began to reinforce the punishment of crimes involved tax; and finally death penalty is used because of the increased severity of the crime of VAT special-purpose invoice. The thesis focuses on the crime of VAT special-purpose invoice and studies several problems of death penalty abolishment. Historical analysis and comparative analysis methods are used in order to reveal the deficiencies in current tax-involved crime system and make some practical suggestions about the abolishment of death penalty of tax-involved crimes on the basis of returning to the humanism in the criminal law.The thesis makes a discussion consist of the following five parts.The first part is an introduction of the research plan, research methodology and academic significance.The second part is an outline of the death penalty system of tax-involved crime in China.First of all, the thesis reviews the history and current situation of the death penalty system of tax-involved crime in China, sorting out the successive judicial measures taken to restrain the criminal situation from the year of 1994: On June 3rd, 1994, the Supreme People's Court co-issued"The Legal Regulation on How to Deal with Criminal Cases such as Faking, Selling and Stealing Invoice"starts the death penalty in VAT special-purpose invoice crimes. In October, 1995, the urgent issue of"Decisions on Punishment of Faking, Selling and Stealing Invoice Crimes"provides blueprint for tax-involved crime legislation; in 1997, the amendments of criminal law says that death penalty has been set up for the cheat of export drawback and the sale of faked VAT special-purpose invoice. Secondly, it is the background of the setup of death penalty of tax-involved crimes. The first: the overreaction towards the rampant criminal situation. The second: an intensive reflection of traditional severe punishment thought; Third: the high superstition of the deterrent force of death penalty. Again, the thesis analyzes the features and reasons of VAT special-purpose invoice crimes. The features are as follows: increasing scale of crime; new methods of crimes; collusion crimes. There are three reasons"first, low cost and high profit is the direct reason; second, deficiencies in the system are the main reasons; third, power intervention and local protection are the key reasons why the crime is so rampant.The third part reflects on the current death penalty system of tax-involved crimes in China. Combining with the contents of the second part as mentioned above, it discusses whether the setup of the death penalty of tax-involved crime is justifiable and necessary by a study centering on the crime of VAT special-purpose invoice.Firstly, it is about the analysis of the humanitarianism of the death penalty of tax-involved crimes. It is hold that death penalty is not justifiable from the humanitarian point of view and it is contrary to the equivalence principle of criminal punishment, which makes its lack of humanism and justifiability so prominent. Secondly, it is about the cost analysis of the death penalty of tax-involved crimes. Through the analysis of the death penalty procedure cost, execution cost, and contingent cost, it is believed that the high cost of death penalty greatly restrains the profitability, and therefore it is not necessary and economical to use death penalty to prevent tax-involved crimes. Thirdly, it is about the doubt of the deterrent force of the death penalty of tax-involved crimes. Through an analysis of the particularity of tax-involved crimes, it is believed that its deterrent force is limited, especially for the crime of VAT special-purpose invoice. The ideas of depending too much on severe punishment to guarantee the smooth operation of the national taxation collection and management system is too ideal. Death penalty does not work well to prevent the tax-involved crimes. Fourthly, it is about the problems of death penalty setup and the transfer of social responsibilities. Through the analysis and reflections of the designing holes of VAT( value added tax), it is believed that a reform of VAT is the key to solve the root of crimes, and the basic way out lies in the comprehensive administration rather than depending on death penalty.The fourth part is a discussion of the ways of the abolishment of death penalty of tax-involved crimes.Firstly, from the aspect of legislation, the thesis puts forward the suggestions of the absolving and abolishment of death penalty and the introduction of taxation absolving system. The thesis appeals to the thorough abolishment of death penalty, keep the balance of criminal law in China, and return to the essence of humanism of criminal law. Secondly, in the aspects of taxation law execution, the thesis believes that we should strengthen tax collection and management, and take precautions against tax-involved crimes from the source, and four precaution measures are discussed. Finally, in the aspect of judicial practice, the thesis maintains the full use of the stay of execution system and the increased use of quality penalty and wide property penalty may limit and stop the death penalty of tax-involved crimes.The fifth part is a conclusion, emphasizing that from the angle of human rights protection, the application of death penalty in non-violent crimes including tax-involved crimes is rare in the world, and it is contrary to the tenet of increasing respect of human rights. The human right of criminals is a sign of social civilization. Where there is no guarantee of the human right of criminals, there is no possibility of respecting all citizens'rights. The thesis holds that the death penalty of tax-involved crimes should be abolished since that the"Gold Tax Project"has been proved effective and the objective environment of VAT special-purpose invoice crimes has been improved a lot. The thesis puts forward that in order to impel the elimination of death penalty in the future, the first step should be no execution of death penalty in judicial practice , that is"Spare the life from the gun". The stop of death penalty is a middle-term goal that can be predictable and operable; the elimination of death penalty needs the united effort of different communities till the turn of public opinions.In summary, the thesis holds that no matter how death penalty is defended, how difficult the argument of the abolishment of death penalty it is, a simple common sense can not be avoided, that is, the dead can not be resurrected and the deprival of one's life is an irretrievable error. When a life equals a thin piece of invoice, even though it is the life of a criminal, even though the criminal amount is large, this kind of misplaced humanity values can still not surpass the survey of rationality. The thesis ends with a quotation of a German famous jurist"Whether or not the criminal law will be successful depends on whether the future criminal judges keep in mind what Goethe has said, that is, one should punish, one should forgive; one should treat others as human."Therefore the thesis appeals to the abolishment of death penalty, keep the balance of criminal law in China, and return to the essence of humanism in criminal law.