Research On Tax Evasion

Tax evasion is a common crime around the world, China has always attached great importance to the prevention and combating of the tax evasion, but the actual effect is not satisfactory. It directly gave birth to the phenomenon of frequent legislative changes in tax evasion, thus a reflection of swing of our legislators on the tax evasion constitute the elements of the content as well as tax evasion crime circle delimitation of uncertainty. This also reflects from one aspect of our theory circle's confusion about the theory of tax evasion, especially the issue what is reasonable delineation of tax evasion crime circle.The latest revision on the tax evasion of The Criminal Code Amendment (7) Article III was promulgated in February 28, 2009, which provides an opportunity for us to re-examine the legislation of tax evasion. Review the whole paper, Firstly, The author try to sort out the legislative history of tax evasion briefly, from which found their inherent problems and difficulties. Secondly, based on the consciousness of problem, the author did some discussion on tax evasion legislation form the perspective of the regulation target of criminal law, the criminal policy of temper justice with mercy, the purpose of penalties, as well as legislation mode to find the reasonable legislation conclusions. Finally, the author used these theoretical results to perfect The Criminal Code Amendment (7) Article III. In the process of writing this article, the author used methods of the historical, theoretical speculation, criminal law theory to explain problems. The theoretical and practical significance of this paper is achieving scientific and reasonable legislation of the tax evasion.The whole paper are divided into three major parts, the main contents are as follows:Part I: Put the issues--the Changes and Plights of Tax evasion Legislation in ChinaFirstly, in this section the author sorted out the legislative history of tax evasion since the founding of new China, which provides the necessary material for later discussion. Secondly, the focus on the legislation from the tax evasion mode, counts statements, penal provisions, the crime of the standard configuration, changes of tax evasion in terms of the legislation in-depth longitudinal analysis, with a view to seize the legislative changes for tax evasion in China context. and finally, the author issued with a strong sense of both theoretical and practical point of view of the legislative changes for tax evasion in China reflection, to explore the inherent problems and difficulties behind the legislative changes of tax evasion in China and to put forward its own challenge. Part II: Analysis the issues--the Legislation View of Tax evasionThis section from the four aspects of our tax evasion legislation in-depth theoretical analysis, the author's basic idea is to use tools of criminal law theory to analyze tax evasion to draw the appropriate conclusions. Firstly, the theory of the regulation target of criminal law provides a theoretical basis for the criminalization of tax evasion acts. The conclusion is that we should criminalize the acts reached a certain level of tax evasion. Secondly, the criminal policy of temper justice with mercy provides policy reference for our country's legislation for tax evasion. Along with the development of society, the degree of social harm of tax evasion would be gradually reduced, so the standard of configuration and penalty range has a further broad in scope. Thirdly, the theory of penalty purpose provides a theoretical basis for improvement of tax evasion penalties. Its conclusions as punishment for tax evasion should be a light object, rather than the object of severe punishment. And that the Criminal Code Amendment (7) Article III of the penalty for the crime of tax evasion exist some shortcomings as follows: First, there is no establishment of an independent fine penalty. Second, to impose penalties of fines not set a maximum limit. Third, the penalty grade is set inadequate. Finally, through a variety of tax evasion comparative analysis of the legislative mode and concluded that the coordination legislation mode of the Criminal Code and Subsidiary of the Criminal Code for tax evasion in China should be a proper legislation mode selection.Part III: Solve the issues—the Consummation of Tax evasion Legislation in ChinaIn this section, Firstly, the author made efforts from interpretivism of the criminal law to analysis the problems in Criminal Code Amendment (7) Article III, and made their own understanding, hoping to make the criminal regulation of tax evasion more reasonable. At the end of this paper, the author carried out the prospects on the theory of criminal law legislation, according to the conclusions drawn from the analysis of the whole paper, the contents of the Criminal Code Amendment (7) Article III had been adjusted to be helpful for further improve the legislation of tax evasion in future.