On The Criminal Law Applied To Tax Evasion Crime

State tax is to achieve its functions, by virtue of political power, by law, to forcethrough tax instruments, the free signs in national income and the distribution andredistribution of social product to obtain a form of revenue. Marx pointed out:"Taxation is the economic foundation of the machinery of government." Income tax isthe most important source of state revenue, a profound impact on the country’seconomic performance and social development. And tax evasion, that the use ofillegal means do not pay the tax, a national tax of pollution, which not only reducesthe revenue, but also affect social and economic operation. Therefore, countries set upspecial tax evasion criminal law to such serious harm to the conduct of disciplinarysociety, therefore, for the study of tax evasion, is a very profound practicalsignificance.Although China’s current criminal justice system, there are still someshortcomings, but the crime of tax evasion in China to build a sound system is notachieved overnight, we must fully recognize the great value for tax evasion, on thisbasis, the system of tax evasion Construction and improvement criminal proceedingsas the development direction of innovation in the reform. I believe that tax evasion inthe joint efforts of lawyers, will give full play to its role in achieving a harmonioussociety, the judicial system functions.Tax evasion, the taxpayer is taken to deceive, to conceal by means of a false taxreturn or not to declare, to avoid paying taxes large amount of behavior. Criminal lawhave made a special provision, coupled with the provisions of relevant judicialinterpretation of the auxiliary, is China’s current judicial decisions on the basis of taxevasion. Generally avoid paying taxes act is the violation of the law on tax collectionand management requirements to avoid paying taxes but not yet constitute a criminalact. Can be seen, the general behavior and avoid paying taxes to avoid paying taxes inthe objective aspect of the crime is basically the same. Tax Collection and Administration Law before the amendment of the Criminal Code and avoid payingtaxes for the ways and means to do basically the same provisions, even if the revisedamendment to abolish the provisions enumerated type, but from the nature orcharacteristics of the two is not much the difference. Amended in accordance with theprovisions of the Criminal Code, the general behavior and avoid paying taxes toavoid paying taxes is the essential difference between the crime to evade payment oftax amounts and circumstances. The latter is a more serious plot the behavior of theformer and rise to crime, to avoid paying taxes for the crime, their behavior requiredto achieve the amount and circumstances of the criminal law, in order to become acriminal act, and this is the difference between the general evade payment of taxmodels behavior and crime in order to avoid paying taxes fundamental sign. Underthe amended Penal Code, within five years for Zengyin not avoid paying taxes orbeing subject to criminal penalties for tax authorities to give two or moreadministrative punishment of the perpetrators, and even at a relatively large amountof ten percent of total tax liability above, which is still generally avoid paying taxesacts. In addition, two hundred and four of the Criminal Code is also one of the acts ofthis crime, but not part of the general behavior to avoid paying taxes. February28,2009, the Eleventh National People’s Congress Standing Committee of the seventhmeeting adopted the "Criminal Law Amendment (g)" The third amendment of the"Criminal Law" Article zero a provision of "tax evasion" made significant changes.However, due to the economy and tax evasion across the two disciplines of law,involving a wide area, so its difficult to study the theory, because of this, our researchon the theory of tax evasion is not mature enough, to be our continue to be studied.This paper is divided into three parts. First, in the preamble, the authorintroduces the research background and significance of the topic, has studied thestatus quo, and research methods. The second part analyzes the concept of tax evasionand elements. First, for tax evasion is a clear and intuitive understanding. Part Ⅲdetails our current judicial interpretation of tax evasion and lack of status, is part ofthis article focuses on. Part IV the author discusses the judicial interpretation of taxevasion and three closely related issues, first-time offenders are not held criminallyresponsible, the withholding agent to apply the retroactive tax evasion three typical problems, the study has for tax evasion very important, so I set out specificallydescribed.