Tax Evasion Of The Legislative And Judicial Interpretation

Our country exist tariff crime that steal tax quantity greatly and master widely and a much characteristics,but our current country criminal law Article201concerning stealing tariff already cannot adapts to the request of current present condition.For betterly repressing this gradually serious present condition,The11th congress committee of the people,the seventh conference passed 《the People’s Republic of China amendment act of criminal law(seven》 on February28,2009(seven). According to realistic condition,<amendment act of criminal law(seven)>Article3change "steal tax" to "Tax evasion".To a large extent made up to loophole of steal tariff on design, sentence a question and link up the legalization with tax code in the articles.Though<amendment act of criminal law(seven)> has aggressive meaning to the current penal code Article201, but all of legalizations are impossibly perfect,<amendment act of criminal law(seven)> rules concerning Tax evasion exists various problem.Tax evasion carry on overhaul to change the stole tariff and new law just establishment,and provide a chance to re-examined Tax evasion for us.In addition to preface and conclusion, this text mainly was divided into four fractions to carry on an analysis to Tax evasion.The NO.1chapter mainly introduced Tax evasion the legalization origin and its retroactive effect.The legalization of our tax evasion experiences a start status to a gradually perfect shape, this chapter tidied up the related rules of Tax evasion in detail, summary its excellent and defect, and point out the lower part law’s in response to the perfect section;In retroactive effect, mainly aimed at current1997penal code,《interpretation》 in2002,<amendment act of criminal law(seven)>in2009,to carry on careful analysis with legal effect and appliance.The second chapter passes introduction offence composition of tax evasion criminal of four, to content progress definition.Analysis the dispute in Tax evasion the master question, whether subjective aspect of obligator includes indirect intentional, the crime guest’s body is the simple guest’s body or complicated guest’s body, and objective aspect states articles amid the Jian Ming articles substitute and uncertainty quantity ostandard,etc.Moreover,<amendment act of criminal law(seven)>Article3item4is lately-raised to attach a condition this time, have very high search worth.The third chapter was about the outside to Tax evasion.Tax evasion and other correlations from the offence, Tax evasion and the administration responsibility clause,Tax evasion three aspect additional strengths is for affirming Tax evasion.Approval and other each compares of offenses deepen understand to Tax evasion.The fourth part in the first three chapters for tax evasion, pointed out the problem Tax evasion still exist, such as the withholding agent and save the taxpayers found in the crime and justice, tax out of the export tax refunds guilty and fined or choose a felony, proposed withholding agent from the sin tax evasion and separate the establishment of a new charge and tax evasion, the representative of the crime under the legislative proposal.