Tax Evasion That Research Problems

The crime of tax evasion is the charge provided by the seventh amendment of criminal law.It is modified substantially compared with the former one. The modified tax evasion made newrules. But some rules are still rough and there are no related judicial explanations either, whichcaused the issue of its application. In addition, scholars and practitioners have different under-standings about the crime of tax evasion, such as its cognizance of the subject of crime,retroactivity of criminal law application and the provision of the clauses of sin exemption. Thepaper takes cases as samples and focuses on the case of tax envision of Great Wall Group andthe Haihe Wine Company. By analyzing the concrete cases, the paper aims to analyze thedifferent views from both theory circle and practice circle and in turn propose my own opinionsexpected to be conducive to the judicial practice.This paper makes a brief introduction about the case and controversy, including theintroduction of the tax-related case; tax-related verdict ion and its different views on thequalitative of the case; demonstrate their own reasons about the controversial points and thensummarize different ideas from the three sides. Firstly, analyze the identity of the main body oftax envision and mainly discuss its complex questions in judicial practice. After that demonstratemy own opinions about the identity of main body of tax envision from the perspective of theoryand judicial practice. Moreover, this paper also criticizes the points from the three sides.Secondly, analyze the exemption in tax envision. This part focuses the controversy of “in fiveyears” from the facet of theory and judicial practice. After analyzing their different opinions, Isuggest my own opinions toward this. Finally, evaluate the whole case and from my view, toanalyze a more reasonable way to judge the case and in turn conclude that Li Daming individual,the Great Wall Group and the Haihe Company’s tax envision behavior can not constitute acrime.