Study On Administrative Enforcement Of Tax Evasion Act

Writing the title of the thesis derives from some reason, first of all, after the Seventh Amendment to the Criminal Law was published, of which the implement situation has been reported by a number of medias including the news such as companies and bosses who are guilt of tax evasion act are being exempt from punishment, therefore, as a tax staff engaged in legal law, I feel the situations of the acts of tax evasion in current society and many problems existing in tax authorities for law enforcement by person, the society should not provide with loose environment to the acts of tax evasion; secondly, some ideas about how to strengthen the enforcement and legislation of taxation law will be studied and discussed from the point of taxation legal view, to make one try for standardization and legalization of taxation. The research has adopted main methods such as elaboration, deductive, induction and comparative, experiences of practical work integrated more into it. The main part of this thesis divides into four parts except for the introduction and conclusion.Part-1 is the reading of the Seventh Amendment to the Criminal Law on tax evasion crime and the influence to the legislation and law enforcement of taxation. Many experts have already made explanations according to the different views concerning the reading of the Seventh Amendment to the Criminal Law on tax evasion crime, which shares some with mine. Amendment to the tax evasion crime is a progress in the legal system, expressing the true image of taxation in essence. Emerging the exception clause initiates a precedent of criminal legislation that sticks to human value orientation and a great progress in receiving the doctrine of taxation debt claims in China, as inevitably effects tax law, tax administrative law enforcement, bringing a new subject to tax legality.In Part-2, acts of tax evasion in the current society of our country and the situation of administrative enforcement on it have been gone over in which the three aspects such as the acts of tax evasion in China, situation of law enforcement on tax evasion and problems existing in taxation administration have been elaborated, illustrating the severity of tax evasion in China society, conducting discussion and explanation for the situation of law enforcement and problems in enforcement of law. And most data come from yearbook of taxation of China which is a real statistics to the current situation by tax department. The problems existing in enforcement of law more stemmed from experience and feelings in practical work by me, mainly including: one, there is no standard for tax evasion punishment, resulting in worse arbitrariness in practical law enforcement; second, the application of remission of tax evasion is rather confused; third, the punishment is not standardized in the gray area filled with acts of tax evasion; fourth, the Seventh Amendment to the Criminal Law brings problems of job linked up between tax check and judicature; fifth, there are prominent problems responded in current tax check work.Part-3 is a thought over the two basic principles of the discretion of the administrative power and the administrative legislation and law enforcement. Montesquieu once pointed out that all the people with power and authority are easy to abuse of power, as the punishment to tax evasion is only a general regulation, in order to avoid abusing the power on punishment of tax evasion, the discretion must be limited. In society, justice and fairness are a permanent topic, the fairness of administrative penalty for tax evasion in legislation and law enforcement must be taken fully into account. The purpose of regulating punishment is to stop the happen again of violation of law, in order to achieve that nobody can be punished rather than be regarded as only a target; it is a need with practical meaning in administrative penalty if it combines with education.Several views and ideas that the author pays attention to on improving the current tax legislation and law enforcement have been expounded in a whole in Part-3. Meanwhile, some realistic problems according to the former situation have been analyzed, and a few methods applied to foreign countries and Taiwan worth to use for reference have been compared. The principle emphasized according to the basis of justice and fairness and combining penalty with education optimizes the legislative provisions from the point of view of norm discretion power.We could reach a primary understanding that the Seventh Amendment to the Criminal Law modified to tax evasion crime will bring the new challenges and opportunities to the tax legislation and law enforcement in practical work through the analysis of thesis. Tax legislation is the fundamental solution to the direct and standard law enforcement, for maintaining the state taxation; there are many issues still need to be improved, for instance, strengthening the strictness of law enforcement and implementing well the principle of justice and fairness in practical work.