Tax Dereliction Of Duty, Judicial Determination Of Difficult Problems

In recent years, the phenomenon of violation of taxation law has been very prominent, which has a close relationship to those crimes of malfeasance of tax officials. But during the course of investigating and handing taxation malpractice crimes judicial organs have come across many difficult practical problem. Therefore, carrying out research work in the field of taxation malfeasance crimes not only has theoretical importance, but also has practical significance. This article will only explore some difficult problems of two types of crimes of malpractice for personal gain. ie, crime of failure to collect or under collecting tax payable engaging in malpractice for personal gain. Crimes of engaging personal gain in selling invoice, offsetting the tax payable and mailing tax refund for exports, etc.This essay is made up of three parts. The first part deals with the common problem in the course of judicial determination of malpractice crimes of tax officials, and the second ,the third one respectively deliberates some tough problems of crime of failure to collect or under collecting tax payable and engaging in malpractice for personal gain. Crimes of engaging personal gain in selling invoice, offsetting the tax payable and maling tax refund for exports in the field of judicial determination. The criminal subjects of taxation malfeasance include permanent staff of the taxation organs, temporary employees engaged in public affairs of taxation, and other servants on behalf of some social organizations empowered by taxation organs. By analyzing the character of behavior of the treasury , custom and lawful acting tax officials and withhold agents, exclude those financial officials, customs officers, lawful acting tax officials and withhold agents. Besides, acting dishonestly for one's own benefits, the author holds, is an indispensable condition to these two crimes, and even though practicing favoritism for one's working unit is not a kind of a wrongful act out of personal consideration, the circumstance of acting for personal relationships or personal interests under the pretence of obscuring profits for units should be looked on as "acting for one's own benefit". In addition, the writer argues that those behaviors of fraudulences for selfish purpose do not embrace that of administrative improperness, administrative tort, negligent administrative blunder, and the act of failure to collect or under collect tax payable doesn't encompass the omission of performing compulsory executory taxation measures, and as to the consequence of the two crimes, the writer thinks that the specific number of omission to collect or under collecting should not be the standard of the determination of the crime of failure to collect or under collecting tax payable, and the degree of social detriment engaging in malpractice in selling invoices ought to be valued by the number of the invoices selled or by the face value of the invoices. As to how to handle those tax officials committing malpractice crime due to take bribery , the writer thinks that the omissionto collect or under collecting tax is not the inevitable result of bribe, the two are not the relations of the cause and the results; the omission to collect or under collecting tax is not the method or means behavior of take bribery, for the average situation, method behavior acts before the intention behavior, therefore, the two are not the relations of the method and purpose. At the same time, the writer, in this dissertation not only specifically illustrates the practical manifestation of the behaviors of crime of failure to collect or under collecting tax payable engaging in malpractice for personal gain and Crimes of engaging personal gain in selling invoice, offsetting the tax payable and mailing tax refund for exports, but also differentiates the boundaries or dividing lines among these two crimes and other relevant crimes, like the crimes of abusing one's power and the crimes of neglecting one's duty so as to be helpful to understand and determine these two crimes in the judicial prac...