| Tax revenue is a significant source of domestic financial revenue and of accumulation fund for socialism construction, and also a vital economic lever for controlling production, consumption and national revenue. It is of great importance for the government to enhance control of taxation, and to ensure a continual increase of tax revenue.Crime of evading taxes is the most common and serious crime happening in the economic area of tax revenue. In the near past years, due to various causes, the number of cases concerning crime of evading taxes have been increasing ceaselessly, in which cases means of this crime varied a lot and the total amount of tax revenue evaded tends to be more and more shocking. Therefore, it has greatly impeded the order of social ism market economy, and should be stopped immediately. This body of essay examines the practical work of police investigations, researches into the usual methods of account disposal and police investigation, and presents proposals on better methods of controlling and investigating into crime of evading taxes. The whole essay is about 26000 words, divided into four parts besides the introducing part.Part I, general statement on cases of evading taxes. Here the concept and components' character of the crime of evading taxes are summarized, which leads to six characteristics hereof as follows: 1. the symbiotic relationship between crime of evading taxes and tax revenue; 2. the blending character of crime of evading taxes with general violations against tax law; 3. the tendency towards seriousness of crime of evading taxes; 4. the hidden character and variety of crime of evading taxes; 5. the hardness of police investigation into crime of evading taxes; 6. the complicacy of cause of crime of evading taxes. Also this essay analyses the subjective and objective factors of causing crime of evading taxes. The subjective ones are: 1. serious egocentric tendency due tofulsome desire; 2. greed motive from overmuch desire for wealth; 3. disregard of nation's interests; 4. "public concern" for local benefit. And the objective ones are: 1. poor consciousness of social duty of paying taxes; 2. unreasonableness in partial taxation system; 3. the laggard system of administrative work of tax revenue collection; 4. other factors.Part II, regular account disposal methods in crime of evading taxes. Means of crime of evading taxes can be generalized as the following: 1. to forge, alter, conceal, destroy without authorization account book and accounting vouchers; 2. to make false record of the account book by adding to the amount of expense or, omit or deduct the sum of income; 3. to refuse to declare when notified to do so by the taxing authorities, or declare falsely. Considering the fact that in practice most conducts of crime of evading taxes take the account book as an object, the author adopts a special method of classifying taxes which, according to their different objects of taxation, divides the existing taxes into five groups: circulation tax, income tax, property tax, resource tax, conduct tax. Therefore, the common seen means of account disposal in crime of evading taxes is discussed respectively according to these different kinds of taxes. Further, the means of account disposal of evading circulation tax and income tax are discussed as key points.Part III, methods of investigation of crime of evading taxes. This part deals with the regular means of investigation, including: inquiry, account check, no account or false account cognizance, and judicial expertise. Here the account check is the main part discussed, which is the basic practical methods of gaining evidence for proving illegality, and which includes methods of examination, review, check, comparison, analysis, certification, inquiry, inventory check, adjusting, and so on.Part IV, defects in the existing investigation system into crime of evading taxes and proposals for improvement. Considering theexisting facts that the right of investigation of the police agencies and the right of examinatio... |
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