On Cause And Prevention Of Tax Crime

Tax crime has a long history in the society, accompanied by the presence of taxes, however, because there is a close relationship between tax crime and the economic and social development, so, the form of tax crime, the causes of crime is also changing and extremely complex, and therefore how to strengthen the prevention of tax crimes are also doomed to a problem. This article has broken through the traditional crime of tax perspective research tax crimes, taking breakthrough point of the soft environment, combined with the actual situation of our country, it emphasized that it is very important to constitute soft environment to prevent the tax crimes, to plug the loopholes in the tax crime, so as to achieve both temporary and permanent cures for tax crime. In this paper, it is divided into three parts.The first part of this article is an overview of tax crimes, including four major areas ,such as the concept of tax crime, the status quo and development trend. First, from the perspective of criminal law and criminology, it clarifies the concept of crime in terms of revenue . In this paper, the subject of tax crimes, are described from the perspective of the causes and prevention of tax crimes. It belongs to the scope of criminology, which is divided into six types, including tax fraud, refusing to pay tax , tax evasion, unreasonable tax avoidance and tax positions, compared to the provisions of the Penal Code ,it is more extensive in defining standards on crime, which is an open concept. Secondly, it studys the status of tax crimes. It carried out a detailed comprehensive introduction about tax offenses in this section from the economic crimes at the percentage of crimes involving tax, tax crime case the scope of the main body of tax crimes, tax crimes, as well as means for tax crime behavior in terms of the structure of our country. The influence of Tax crime can be said to relate to all aspects of society, including the state tax system, financial system and the harm of the public interests. The result of tax Crime is that substantial revenue has lost which impacts fair competition of the socialist market, influences the adjustment effect to the tax regulation of the economy, and ultimately affects the improvement of people's living standards and the stability and harmony of society. Finally, tax crime trend of macro-and micro-scientific is forecasted. In the near future, our country are improving and developing the socialist market economy, which is an important period. During this period, with the political, economic reform deepened, the tax system further improved, suppression factors of tax crime will increase and tax revenue generated by criminal and conditions of the soil will also be gradually eliminated, which will provide a favorable opportunity to prevent and contain tax-related to tax crime. So, the overall trend of tax crime should be a smooth positive downward trend. From the micro-economy perspective, new forms of tax crime may occur, the of tax evasion happened in domestic enterprises should be dropped; probability criminal tax evasion for foreign-funded enterprises and high-income earners show an upward trend; tax revenue referred to job-related crimes has probably increased. Overall, the current tax crime of our country was still very serious.In this paper, the second part carried out detailed analysis of the reason of the tax crime, studying from the perspective of tax system, tax legislation, tax law enforcement, tax enforcement system, the prevention of tax crimes and other soft environment. I think these factors including tax law enforcement, tax enforcement system imperfections are not the causes to produce the tax revenues to the underlying of crime, which provides the opportunity to escape tax crime punishment for outlawers. the underlying causes of crime to produce the tax revenues are because of the soft environment for crime problems. Such as information asymmetry and credit system is inadequate; it lacks coordination between the department; the financial system is imperfect; tax awareness is weak, these reasons provides chances for the outlawers to take advantage of tax crimes. The taxation system, tax legislation, in some sense, also belong to soft environment for prevention of tax crimes, but its role is more focused on the fairness of the tax burden for the market economy, providing a fare playing field for the main body, if the unfair tax burden from the tax induced crime, therefore it is not taken as soft environment in the prevention of tax crimes .The third part of this paper are on how to raise tax crime prevention strategies, and tax corresponding to the causes of crime. From the concept of crime prevention tax, improve the tax system and tax legal system, strengthen tax enforcement, and improve tax enforcement system, and optimize the prevention of tax crimes soft environment to be carried out one by one to set up a complete system of prevention. One of the tax system and tax laws to be improved, especially in the prevention of tax crimes optimizing the soft environment is particularly important to strengthen the prevention of tax crimes of the comprehensive management of the soft environment, so that tax crime in a soft environment under tight gap can not drill, and can not find living space in order to fundamentally eliminate the tax on crime. However, because of the revenue to improve the soft environment of crime related to various aspects of socio-economic, it will be a long-term process. Therefore, strengthening tax enforcement, and improving tax enforcement system and other traditional means of prevention is still really important in the near future.