On Certain Law Discussions Of Crime Of Tax Evasion At Objective Aspect

This article discusses the legislation actuality and justice operation of the crime of tax evasion, and analyses certain aspects and difficulties of crime of tax evasion, and arguments the legislation leak in practice superficiality. Also this article give advices on prima facie recessions, and hope be stead to legislation redaction in China. This article sets five chapters, as it shows:First chapter, summarize on crime of tax evasionThis article give a whole view on legislation in actual in three aspects, the first section demarcate the concept of crime of tax evasion, choosing history evolution of crime of tax evasion as the skeleton, and depicting the understanding signification of crime of tax evasion in detail and the definitude process, for judging whether commit crime of tax evasion or not and differences between crime of tax evasion and others; the second section discusses the correlation legislation articles of crime of tax evasion in China, and analyzes criminal law system about crime of tax evasion clauses, and also analyzes the correlation justice commentates; the third section discuss crime of tax evasion of oversees countries, then, judge difference routine characteristic in difference countries and analyses their good qualities and shortcomings.Second chapter, the structure of crime of tax evasionIn this part of my article, I discuss crime law constitute in common theory first, as Chinese criminal law constitute set up later and Chinese crime law theoretic reference on Soviet Russia model deeply, traditionally crime law adopts"four important documents theories"as main standpoint. Base on Chinese"four important documents theories", I analyze crime constitute by"important documents theories"in detail. By reason for the particular of crime of tax evasion at objective aspect, I analyze issues which correlative aspects of crime of tax evasion at objective aspect and let my article set emphasize on it in followed sections.Third chapter, dispute on various points of view of crime of tax evasion at objective aspect (1)This article analyze the dispute on crime of tax evasion at objective aspect by four aspects, in the first it analyzes the obvious legislation leak in , and discuss legislation article overlook two kinds of crime constitute so it becomes law leak; secondly, I oppugn the model of"proportion+quotient", and analyze the difference between single proportion model and"proportion+quotient"model, then, affordance abolish quotient model in prices is too hard to realize. Thirdly, I analyze the value in law of refusing declare, and I conceive that tax declare and tax paying hold difference concepts, and then I discuss the un-rationality of it. In my view,"reject declare"should not mean disobey tax obligation, so, should not mean constitute tax dodging behavior; at last, I analyze twice administrative punishment constitutes issue, and I construe the standard of criminate are not coincident in practice in detail, also I give my point on after twice administrative punishment withal tax dodging.Fourth chapter, dispute on various points of view of crime of tax evasion at objective aspect (2)This chapter also discusses crime of tax in four aspects. Firstly, I discuss many times tax dodging interval, crime law did not show the interval of first two administration punishment and the third tax dodging behavior, even worse, it never show the interval between the first two administration punishment. So, in practice, it would conduce laws ambivalent problem on how to masseur the time of rate paying. I also give advices on the article that should set agility way. Thirdly, I discuss the rationality of tax dodging proportion calculate method, and peculiarly analyzing the good points and shortcoming among the four measures. I hold that, rate paying quotient period should treat as a whole, and add each the quantum of economy behaviors, the summation is the very rate paying. The last part analyzes the value of rate paying applicable. I hold the view that the proportion of tax dodging amount occupy rate paying decide crime of tax evasion whether committed. On the case that tax dodging amount is certain, to make sure the rate paying plays a great role in affirming whether constitute a crime or not.Five chapter, how to consummate the crime law system about crime of tax evasionFirst, this chapter describes the principle of modification on crime of tax evasion, I hold the view that the followed fundamentals that means crime law should assort with tax law fundamental, using for reference in reason fundamental, feasibility fundamental and criminal law interference reasonably fundamental should be seriously thought about. Secondly, I give five suggestions on the amending of tax law: spurning entirety particularizes crime article fashion; prosthesis active operating legislation leak, modification"proportion+quotient"model; abolishing"after informing tax declare but rejecting declare prescribe"; adding applicability of mulct punishment; definituding the amounts of rate paying in law, crime conviction grading amount should be in specific standard.