On The Crime Of Tax Evasion

According to the law and the legal practice, this essay makes a tentative study on the crime of tax evasion. This essay is divided into four parts ,which are expounded as following approximately 34 thousand words. Part one :author reviews the legislative process of improvement and the amelioration in new criminal law. Part two: by comparing and analyzing ways to express the crime, author put forward a reasonable conception of tax evasion. Part three: by a thorough study of outline of the crime of tax evasion, author indicates that the object should be the institution of taxes instead of the institution of imposing taxes; and explains specific claims in objective aspect; and illustrates that the facts that lead to taxation are the premise of producing taxpayer Part four :several proposals: to establish ?reserved provision? to enumerate several actions; to abolish the definite article the taxman notices to render an account?to point to the blank space of number plus proportion in practice; to limited establishment of crime on tax evasion again after executive punishment; to abrogate the penal article on the person who deduct taxes for government...