Tax Evasion Identified A Number Of Issues

Tax crime belongs to the category of economic crime. With the establishment of the socialist market economy system of our country and the acceding to WTO, the safe guarding of a sane law system is more and more necessary in which the norm and perfection of economic criminal law is definitely included. Therefore, it is indispensable that we reinforce the theoretical study to the economic crime (include the tax crime). The crime of evading taxes belongs to the essential accusation in tax crime. At the same time, it also relevant to the invoice crime. For these reasons, in my point of view, it is valuable both at theoretical aspect and at practical aspect that we study the relative problems of the crime of evading taxes on the basis of current regulations of crime law.The text includes seven chapters. The content is as following. The first chapter is "the sum up of the crime of evading taxes". On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, I redefine the crime like this "the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious."The second chapter is "the determination of the objective conditions of the crime of evading taxes ". I stress on three requests to the objective aspects of the crime of evading taxes. The first is the illegality of the action, which includes the break of tax material law and the tax procedural law. The second is the statute of the actions and means, which is only within the circumstances that "the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means." The third is the statute of the measurement standard of the actions, to which must satisfy the conditions of absolute majority and relative majority at the same time.The third chapter is "the determination of main elements of the crime of evadingtax ". Expect explaining the two special subjects of the crime of evading taxes......tax bearer and withholding agents, it emphasizes specially at the problem that if the delegated collectors, tax representatives, operators unlicensed and illegal operators can compose the main body of evading taxes.The forth chapter is "the determination of the crime of evading taxes by a unit". Combine the relative judicial interpretations issued by the Supreme Court, I study the concrete determination of the main body of the crime committed by a unit.The fifth chapter is "the boundary line of legal and illegal". It mainly draws the boundary line of legal and illegal from the aspect of the crime of evading taxes and the aspect of general violations against tax law, tax evasion, evading declare and register tax etc.The seventh chapter is "an advice to the perfect legislation of the crime of evading taxes". I suggest revising the measurement standard of "the amount and proportion" in the count of the crime of evading taxes to be the absolute amount; revising "the double fines" in the unit crime to be "the single fine", that is to punish the unit only.