Study Of Tax Crime

As an important part of national financial life, revenue appears as a nation is founded. A country reallocats certain money and material which are charged from tax payers forcefully by political power to maintain national machine working normally an keep social life developing soundly .However, revenue collection is a forceful activity and can`t will. There is some difference even some contradiction between tax payers` interest and a country`s interest .Tax payers evade taxation by any means for their own benefit ,as a result, some activities violating revenue laws occur. Undoubtly, a country must order some of activities as crimes and punish severely in order to keep revenue managing in right order, so revenue crime takes place. To some other new crimes, revenue crime is a type of mixing the new and the old actors. It is a traditional crime and also a new crime. Among them, tax crime such as evading taxtion, refusing to pay it belong to traditional type and ticket crime and tax workers breaking the law are new types.In recent years , revenue crime cases have been on the increase; the range has enlarged; the amount has become bigger and bigger; the ways of violating laws has become complicated and various. And even some brokers are organized in groups to collude with tax workers in a intellectual way. Such a case can`t be stopped and even grows more serious to some extent. The case with over 100 million RMB often occurs and the amount is so high that it shocks some people .The existence of revenue crime activity breaks the socialist market economy order severely; destroys the fair environment for competition and damage the dignity of laws.The writer believes it is necessary to take a study on revenue crime according to the present revenue crime state and legislative state in our country. This article consists of five parts, expounding on the basic problems of revenue crime, the present problems of revenue crime when executing judicial powers separately and putting forward the legislative suggestion according to legislative short coming of revenue crime. The writer hopes that this article can help us know more about revenue crime through different points of view on different levels .It also can be applicable for criminal law and severs as a reference for founding a long-term defensive system for striking and defending revenue crime.