Research On Tax Evasion In The Law Of The People's Republic Of China To Administrater The Levying And Collection Of Taxes

Taxation is a country's major source of revenue, and a lever to promote social development and adjust the distribution of social resources. As our socialist market economy has developed rapidly, tax play an increasingly important role in our political and economic area. However, tax evasion is common throughout the world, and in the present economic activity it is a kind of frequent common lawbreaking behavior without no effective control over it. In our country, with the social market's development, tax evasion is becoming a stubborn ill. For a period of time, tax evasion has become more and more rampant, and the means of tax evasion is more and more refurbish. These behaviors cause tax losses and seriously destruct tax collection management efficiency and a market economy order. Although tax authority and staff work hard to strengthen the administrative penalties, and tax authority adopt various measures to pursue tax payment, but have not had tax evasion completely controlled. The reasons, not only lie in the tax evasion administration,but also legislative defects of tax evasion in the People's Republic of China to Administrater the Levying and Collection of Taxes. Therefore,drecting to these circumstances, it is quite necessary to make some specific research on tax evasion.This paper can be mainly divided into four parts.The first part is a historical overview about legislation of tax evasion.The second part is research and reference for use of contemporary overseas tax evasion.The third part is about the problems of tax evasion in the Law of the People's Republic of China to Administer the Levying and Collection of Taxes. This part propose four problems on the basis of a comprehensive review of the current Law of the People's Republic of China to Administer the Levying and Collection of Taxes. The nomenclature does not define the really meanning of tax evasion. Taking list style only is not proper. The subject of the tax evasion is not clear, and the responsibility of tax evasion is not perfect.The fourth part is the amendment suggestion of the provisions of tax evasion including changing the name of tax evasion, taking suitable ways of combing list with summarization for legislation,defining the tax evasion,the subject of tax evasion being limited to the taxpayers, and adjusting the relative penalties.