A Study On The Tax Evasion Crime

The criminal law in 1997 has played a positive role in defining the crime of tax evasion. However, as the economic lifecomplexes, the practice of tax evasion crime changes and its harm to the society has increased dramatically. In view of this, "Criminal Law Amendment (7)" make major revisions to crime of tax evasion, this change is summarize in legislation and the judicial practice basis since the reform and opening up for three decades, based on the actual situation in China, with great positive significance.In the process of writing paper, this paper adopts the following methods: the first one is the historical methods. Only the tax crime problem in real history background and conditions evaluation, we can understand the occurrence and development of reason. The second one is economic research methods. Criminal legislation lawmakers want to pursue interests balance, so study the lawmaking value of tax evasion sin in a certain range from the perspective of economics it is incontestable. The last one is comparative analysis. There is just has identified, through different stages of tax evasion sin legislation, different countries make a depth analysis and comparison, so as to find out the pros and cons for Chinese tax evasion sin legislation with offer reference for the development of enlightenment. This essay can be divided into four parts: the first part mainly introduces the theoretical basis, sin on tax evasion of tax evasion crime. First I analyze the process of tax evasion crime legislation, through the amendment of criminal law (7) "on tax evasion sin revised content manifest significant changes of legislative thought——From "tax" to "tax evasion", This paper focuses on the major shift in the historic expansion of the crime of tax evasion. And from the necessity of criminal law regulation of tax evasion to discuss two special value of Tax evasion crime criminal law regulating, Namely, safeguard human rights and limit state power; the second part comments general structure sin standard and newly special requirement of tax evasion sin—remove sins terms, Summarized the establishment of the system of refused disclaimer system, reflects combination of incriminalazaion and decriminalizaion of Tax evasion sin, Criminal policy of temper justice; in the third part, mainly by comparing with the legislative model and legislative technical inside and outside to gain what can adapt to China's national conditions and social, economic, and cultural development need; on the last part, on the basis of comparative analysis of foreign (regional) tax evasion crime, our current tax evasion sin in the judicial practice under the plight of situation appear and legislative thought under the background of the great transformation, the author puts forward some suggestions on our tax evasion of sins legislation and the choice of judicial proceedings in order to be helpful for improve the legislation of tax evasion in future.What the theoretical meaning and realistic significance is in: on the one hand to clear related theory in tax evasion sin legislation helps; on the other hand tax evasion sin for the improvement of the legislation also the SINS of judicial the provisions of the applicable tax evasion reasonable, implementing the criminal policy of tempering justice with mercy "has made good social effect of legal effect and provide the possibility. The ultimate goal is to realize the scientific and reasonable of tax evasion crime legislation.