Defects And Correction On The Legislation Of Tax Evasion

Tax is an important lever of the regulation of the economy, having function on the maintenance of state power and monitoring economic activities. But with the increasing of economic activities the, behavior and means of tax evasion are subtle and intelligent increasingly. As one focus, the legislation of tax evasion has been subject to pay attention to by the theorists and practices. Since 1979, the Criminal Law was promulgated first; the legislation of tax evasion has been revised for several times, going through from simple one to enrichment gradually. The process is closely related to the development and reform of tax system. It has achieved considerable results in the fight against tax evasion.On February, 2009, the Criminal Law Amendment (7th) was announced, which indicated that the legislation of tax evasion had refined further. But after a period of implementation, we can find that there are some flaws in the law system still. Mainly the following as: First, the legislation is inconsistent. The description of tax evasion in "Criminal Law Amendment (7th)" is different from the content in"Tax Collection Law (2001)". Second, confusion exits in crime standards, that is the use of "Proportion added to amount" to determine whether the crime is established. The application of two-dimensional limitations will lead to a new injustice. Third, the subjective components of the identification differ from criminal theory to practice.Fourth, how to determine the state correctly. Practice of tax law put forward challenges to the criminal theory of"crime accomplishment". Fifth, the dispute lies in between the tax authorities and the judiciary about decriminalization exemptions. The author analyzes defects of legislation of tax evasion according to the theory and practice. The causes of defects can be summarized as following: First, the revise is not synchronized between tax law and criminal law. It is reverse coordination. Second, the computation is very complex so that it is difficult in practice. Third, practices of tax collection are inconsistent with the theory of criminal law. Fourth, it is lack of convergence between administrative enforcement and criminal justice. Fifth, there is inconsistency between objective needs and the process of judicial.The crime legislation in China is experiencing the cycle "Legislation - Practice - Defect - Amendment - Legislation". It gets improvement and development. Therefore, I hope to pass through legislation corrections, interpretation corrections and practice corrections to illustrate and improve the legal effects of crime legislation further. First, coordinate relevant provisions in the tax law and criminal law as soon as possible. Revise and improve relevant laws, make the legal foundation for convergence. And we can consider a new way to describe behaviors by means of combination. As soon as possible, develop and publish the appropriate judicial guidelines and interpretations after the publication of the Amendment(7th). Provide consistent and concrete standards for the practice of tax enforcement.Second, clarify the legal levels and standards of the crime of tax evasion further. That is, "amount" is the basic standards, supported by "proportional" standard. And we can set different standards for individuals and enterprises according to different taxpayers.Third, establish the mechanism of convergence between administrative enforcement and criminal jurisdiction. Build a solid basis organization, system framework of leadership, shared information platform as soon as possible, improve the process of supervision and operation mechanism of cooperation.Fourth, regulate implementation in terms of decriminalization rationally. Only when it meets three prerequisites, strictly decriminalization can be used. I promote to set up the system of advanced intervention by the judiciary, taking advantage of qualitative evidence and case grasp by them.I believe that it will eventually create a harmonious legal environment by active efforts of legislators and judicial colleagues, through the continuous coordination and integration.