Limit Tax Evasion And Criminal Issues

Regarding to the issues of evading taxes, scholars analyze the applicable result on evading taxes of Criminal Law in the clause. This thesis starts the definition to the crime of evading-taxes. On the basis of distinguishing the boundary line of legal and illegal from the aspect of the crime of evading taxes, an economic analysis has been carried on to the behavior of evading taxes. On the basis of the positive analysis, the defect of the criminal legislation on evading taxes is pointed out combining relevant legal knowledge and the suggestion of improving is put forward. It's called upon that the means of politics, economy, administration and law must be utilized to create a good tax environment, train the consciousness of paying taxes and restrain the emergence of evading taxes effectively.This thesis consists of seven parts:Preface : Sketch the necessity of devoting more efforts to attacking the crime of evading taxes, point out the importance that the legislations of crime of evading taxes improve. All kinds of means must be utilized to contain the crime of evading taxes effectively.Chapter one: Definition to the crime of tax evasion. The difference between evade taxes behavior and evade taxes crime ,among tax evasion ,tax avoidance and tax saving is analysed. The intension of the crime of tax evasion has been investigated. The difference between guilt and snon-guilt and the concept of the crime of tax evasion are both clear.Chapter two: Economic analysis is of tax evasion.Tax evasion behavior is regarded as other economic behaviour.It is taxpayers' rational choice to pursue the maximum of utility.Taxpayer will weigh between benefit and cost of tax evasion with the change of external restraint and then make the final decision of tax evasion or tax payment.Chapter three: Real analysis of tax evasion crime . If the tough law is given to restrain the crime of evading taxes ,it can not merely stop breaking laws and committhe crime effectively, but also make the lawful action encouraged and developed .So this chapter has analysed the current situation of the criminal legislation about tax evasion of our country, and then, use the real case to explain the effect of law about evading taxes in our country.Chapter four: Problems and countermeasures existing in the indictment of limiting the crime of evading taxes. This chapter explains the crime of evading taxes and proposes the imagination of rebuilding the indictment of the crime of evading taxes.Chapter five: Problems and countermeasures existing in the established standard of restraint in the crime of evading taxes. Analise another main respect in the crime of evading taxes legislation - intension and explanation of established standard, and propose the imagination of structuring established standard of the crime of evading taxes.Conclusion: The original causes of the tax evasion crime are the same to other all crime phenomena .Its reason is involved in lots of sides, which requires different measures to prevent and attack evading taxes, perfecting and evading taxes the criminal legislation of the crime further, just everything is attacked and prevented from evading taxes and guaranteed at the means of the crime, end of the measure, must also leave multicelly together , comprehensive administration, really solve the problem of evading taxes.