Research On The Legal Control System Of Tax Evasion In China

As tax revenue for the existence and development of concomitant, since the date of tax produce tax evasion is with them back. Tax evasion is a global economic phenomenon, management and control in the loss of tax revenues has become the world's problem, countries all over the world are therefore made a lot of theoretical research and the practice exploration. Our country is in the social and economic development of the great historical transformation, flood and rampant tax evasion, which not only legal authority and seriousness, directly affects the destruction of government revenue, but also against tax has the macro-control function fully, restriction of national economic development and social progress, which will affect the establishment of the socialist country ruled by law and the establishment of harmonious society. Legal control of tax evasion is studied, the meanings of the tax law and to construct a socialist country ruled by law and harmonious society breakthrough. Only in the stable on the basis of tax law and order, for social and economic development, to provide financial support to ensure the national tax more forceful macro-regulation of play.This paper always adhere to the theory and practice of principle, in the study using the documents and analysis, comparative analysis and other methods, the ultimate purpose is to control the scale of tax evasion and reduce the loss of tax revenues on our country's economic influence. This paper based on law this decree brand-new Angle, the main content of tax evasion problem, with around for legal regulation improvement and to construct control tax evasion and legal system for the foothold, from theory to practice comparison system is studied. Not only is a kind of very novel and useful exploration, and has very important academic value and practical significance.This essay is divided into four chapters. Chapter one is the basic theory on legal control system of tax evasion in China. Basing on analyzing and defining the concept of tax evasion, try to tax loss the basic connotation of legal control generalize, and makes a comprehensive analysis on the theoretic basis of legal control on tax evasion. Through summarizing researching methodology of controlling measures for tax evasion, it is concluded that law is the main measure of controlling tax evasion. Chapter two is the current situation and analysis on legal control system of tax evasion in China. First of all, to our country legal control of tax evasion relevant issues are embracing elaboration, introduced in the tax law system construction achievements of the historical evolution, tax evasion and at present our country legal control system problems and defects. Secondly, it starts from the typical phenomena of tax evasion in China and makes legislative analysis on typical phenomena by empirical methods. Finally beginning with tax evasion of main tax types, it introduces the provisions of China's tax law on controlling tax evasion and proposes improving suggestions. Chapter three is foreign tax loss of characteristic and legal control for reference. This paper introduces the foreign tax evasion of legal control state typical features, including a sound legal system, to serve the taxpayers to center set tax institutions, professional and procedures of auditing, modern information technology in tax collection application, harsh in depth tax penalties, scientific tax system and common set up special tax litigation authority in China to explore sound, this tax evasion the ideas of the legal control system undoubtedly have important significance. Chapter four is the improving measures for legal control system of tax evasion in China. The improvement should start with improving legislation of controlling tax evasion, filling up the blanks of legislation on tax evasion, control tax evasion enforcement reform and legal supervision security four aspects, it proposes some measures for improvement as follows:Perfection of legislation includes standardization of legislative authority, cooperation of relevant laws and rules, strict punishment system; As for filling up legislative blanks, First come to achieve judicial independence, the second, specific measures include improved administrative reconsideration lead system, enlarge the scope of accepting cases of administrative litigation, the administrative lawsuit plaintiff qualification determination, the legal status of the tax authority clearly, safeguard mechanism for resolving disputes, to protect the taxpayer rights; Law enforcement surveillance to limit the tax authorities including reasonable discretion, establishing tax law enforcement responsibility system, the implementation of the tax law enforcement of incentive mechanism on three aspects, from root reduction in tax authorities of the causes of the loss of tax revenues.