Tax Crimes And Countermeasures

The tax is a state financial support to the implementation of the re-distributionof social income taxes from the people, the benefit of the people, play a regulator rolein maintaining social order and stability. In the process of establishing a socialistmarket economic system, the independence of the market players to enhance anddiversify development in social, political, economic and tax system reform andunstable phase, driven by the interests, resulting in criminal tax The phenomenon isincreasing, but also very prominent. Faced with new situations and new problems,China’s criminal legislation and criminal law scholars to make timely response toTax-related crime, because of serious harm to society has always been for nationallaws to severely punish the criminal law through the deconstruction of norms ontax-related crime Crime and Punishment and interpretation, put forward their ownviews and opinions. However, to solve the fundamental problem of tax-related crimeprevention, should be tax-related crime as a complex social phenomenon, andestablish long-term mechanism to combat tax-related criminal, in order tofundamentally solve the problem. In this paper, from a criminological point of viewof tax-related criminal phenomenon, the analysis of tax-related criminal causes, andproposed countermeasures for the prevention and control of tax-related criminal,combined with the knowledge of other disciplines such as criminal law, criminal policy, tax and other, from macro level understanding of tax-related crime, in order totax-related crimes in China have a more comprehensive, multi-angle.The first chapter described the concept of tax and the concept of tax-relatedcrime, the title of the tax-related criminal determined by analysis of the concept oftax-related criminal connotation and denotation, summarized the relevant tax-relatedcriminal offenses in the Criminal Law of China, research of tax-related criminal crimegroup of the Crime of more in-depth understanding of the phenomenon of tax-relatedcriminal.The second chapter is the study of tax-related criminal legislation of combat andprevention of tax-related criminal without legal basis, the comparative study of thischapter at all times on tax-related criminal legislation in order to absorb advancedpredecessors and extraterritorial legislative experience, improve our tax-relatedcriminal legal system.Chapter III of the analysis generated by the tax-related criminal from socialcauses and individual causes, depth and systematic understanding of the reasons tofight against and prevention of tax-related crime should be tax-related criminal, onlya clear understanding of the root, in order to more of proposed solutions to problems.The fourth chapter elaborates China’s criminal policy on tax-related crime in thelegislative and judicial.Chapter V in the front on the basis described tax-related crime prevention andcontrol measures, from tax-related crime prevention and control subject, object,purpose, measures system in four areas to analyze, from a social prevention,psychological prevention, public security prevention The penalty for the prevention ofthe establishment of a relatively complete system of preventive measures, provide areference for China’s fight against and prevention of tax-related criminal.