The Research About Judicial Application Problems Of Tax Evasion Sin Legislation After Correction

In this paper the method of case study, the special to the general inductive reasoning way analysis of the sin of tax evasion of the revised legislation suitable problem, total is divided into three parts:the introduction, text, endnotes.Introduction of the part is always on, this paper summarized the significance for the subject. Introduction section of the paper should briefly summarizes the historical evolution and tax legislation to the amendment of criminal law (7) before and after the sin of tax evasion on different provisions, put forward legislation correction for tax evasion sin because of the influence of the judicial practice and suitable problem, then drew the text.The text is divided into three parts:the case profile and the dispute focus, the case of legal application to court decision analysis and the results of the analysis of the cause of the law and thinking.The first part of the text mainly reviewed the Henan Zhoukou city Huilinzhiye Co., LTD. In the case of tax evasion and court trial results and basis, major disputes focus are summarized.The second part of the text of this case of Huilinzhiye "to the debt against tax" behavior law defined; Whether Huilinzhiye to do deceit hide means any tax; In the case of the calculation of the amount of tax evasion way; Whether the case should be in the criminal law amendment (7) has issued shall be investigated for criminal responsibility after the defendant and the case is in accordance with the "Crime is not the first time the responsibility" suitable conditions are discussed.The third part of the text to Henan Zhoukou city Huilinzhiye Co., LTD tax evasion case court reviewed the results. On this basis, the sin legislation and tax evasion from the old law, be given a lighter and the application of the principle about tax evasion, sin refused the grounds of legal application, and evading sin legislation to the relevant provisions of the tax administration and collection and management practice, effects of tax evasion and sin of the tax administration law enforcement and criminal enforcement of the cross and cohesion are discussed and some Suggestions to deal with advice.The epilogue part systemizes the main ideas of the whole thesis.