The Mitigation Of Tax Crime In China

Taxes are the price we pay for civilized society. Tax plays a crucial role in the country,it’s not only economic issue, but also the people’s livelihood and political issue. Therefore,a variety of acts endangering the taxation order should be punished. It is a high aspirationto fight against tax crimes. With the development of China’s economic and theimprovement of people’s awareness of their rights，Using serious criminal penalties to thetax is no longer wise choice, such as the death penalty. The punishment of tax crime isbecoming more and more lighter. In this paper, I will tell the issue from the following fiveparts.The first part is "the mitigation overview of tax crimes," including the concept andthe nature of tax crime, as well as the mitigation overview of tax crimes. By understandingand analyzing the two concepts, we can have a deeper understanding of the mitigation oftax crimes.The second part is " the causes of mitigation of tax crime ".There are somereasons to explain them, including the humanitarian point of view, the tax characteristicsof the crime itself, the penalty of modesty, the repeal of death penalty of internationaleconomic crime, the principle of crime adapt to penalty and social reaction.The third part is " mitigation performances of some foreign countries", by analyzingthe legislations of tax crime in these countries, we can summarize the characteristics ofmitigation.The fourth part is "the doctrine of heavy penalty and the law of China’s tax crime,"tax crimes shows the doctrine of heavy penalty in our country. By analyzing the existenceof China’s tax crime and criminal legislation, we can clear the problems of China’s taxcrime legislation.Part V is "China’s realization of mitigation of tax crimes," In order to improve our taxcrime mitigation measures, we can take measures from the transformation of concept,legislative and judicial dimension.