| Tax crime, can be said, both as traditional criminal andemerging crime. As a typical economic crime, the massive existence in society and changes with the economic developments, tax evasion has its deep social reasons. It also displays its economic crimes inherent social characteristics and its legal characteristics. In 2009,"the amendment of criminal law (7) " formally established the concept of tax evasion, also it brought the thinking of this new charge application and system consummation.This paper is divided into three parts ,the Main contentsSummarized as below:The first part includes Chapter1 and Chapter2. The content mainly involves as following : From the tax evasion crime on current situations, it analyzed the cause of the basic characteristics and the criminal legislation of tax evasion , the tax system, social environment, tax consciousness etc. also from the concept of tax evasion,it interpreted the domestic legislation evolution and overseas legislation survey.The second part is Chapter3. The content mainly involves as following : Seeking reasonable discrimination for those knotty problems such as the boundary of its crime or not,the definition of criminal subjects range,crime forms of tax evasion using Added Value Tax special invoice ,the application of the"Remove crime term"etc. Hopeing to be beneficial to the application of tax evasionThe third part is Chapter4. The content mainly involves as following :Providing suggestions for tax evasion in legislative, judicial and tax system improvement, also it suggests to issue the judicial interpretation on a different amount index system about tax evasionon and the legislative proposals on Increasing legal sentence setting. Finally it proposes some perfection measures on our tax law system, hopeing to construct our tax laws system early.The author hope through these discriminations and related suggestions on the application of tax evasion, to provide certain reference for judicial practice and legislation. |
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