Study Of Our Tax Crime Legislation

Tax revenue crime is a combination of new and old crimes. It includes evade taxes,resistance of tax and other traditional crimes,and newly-increased crimes such as the invoice crime as well. Considering Chinese and foreign scholar have done suitable research on it, I selected one side of it that is the legislation of tax revenue criminal to study systematically.At first I made my subject clear that is " the crime of endangering tax collection and management" ruled in Section Six ,Chapter Three in our criminal law ,and then I have analyzed the legal, intelligent characteristics of the crimes of the tax revenue, pointing out that it requires legislators to hold and reflect fully the objective law in the economical operation of the market in the criminal and legislative course because of these characteristics of the crimes of the tax revenue, handling the illegal demarcation line of the crime of the tax revenue and tax revenue properly. The ones that emphasized the crime of the tax revenue legislates are prospective, according to the development and changement of the social situation, carrying on the standing, changing, abolishing crime of the tax revenue in right time, paying attention to the punishment of property and application of brutal torture at the same time. Subsequently, in this text I go through and start with the criminal legislation of tax revenue crime of our country,and then do through text analysis and method of the comparative study. I have carried on research to the tax revenue crime problem since the establishment of China. The analytic approach of the text is mainly applied to the analysis of the crime existing problem of tax revenue of our country,while the comparative analytic approach is mainly to apply to crime legislating, the Chinese and foreign tax revenues crime legislates and comparison between every crime of the tax revenue of each stages since the establishment of China. In this text I points out that a great deal of problems existing from whole aspect and every crime aspect in the criminal legislation of the tax revenue crime of our country.For example: the crime of the tax revenue stipulates the incongruous with the administrative rules and regulations of the tax revenue;the specific regulation is divorced from reality of tax collection and management, a term of France is unstandard, ignoring and standardizing the...