Legislative Research Of Tax-related Cirme In China

Tax is the main source of state revenue since ancient times and importantnational financial security that supports the normal operation. So the tax plays asignificant role in a country’s development. However, tax collection is a nationalcompulsory action and is not transferred as the taxpayers’ will and wishes. This actioncauses that the interests between taxpayers and state are often inconsistent and causescontradictions and conflicts among these object. In order to avoid these contradictionsand conflicts the taxpayers often take some means to evasion of taxation for achieveself-interest. So the action, which pursuits of self-interests but ignores nationalinterests and failures to perform an obligation, constitutes a criminal offense. AsChina’s reform and opening up, the market economy has also been an unprecedenteddevelopment and the law about tax obviously dose not keep up with the marketrequirement, as a result that criminal offense concerned tax becomes more and moreseverity. There exists many factors resulting in a high incidence crime about tax,however, an important factor that criminal legislation is not perfect and incompletecan not be ignored. With the openness of market economy, it takes much moreconcern about legislation of modern scientific tax-related crime and legalization of taxavoidance. Basing on the facts and taking law as the criterion is the purpose oftax-related criminal agency; reasonable tax avoidance and tax payment according lawis the taxpayer’s legal rights and obligations. That based on current status andtax-related criminal cases legal regulation and exploring the establishment oftax-related crimes mentioned legal avoidance mechanism has been gradually orderedan important agenda to rectify and standardize market economic. Therefore, this papercombines with the current actual situation mechanisms of tax laws and in accordancewith the relevant provisions of China’s "Law ". The paper mainly researches the effectof tax-related criminal investigation authorities and the taxpayer’s actual situation onthe law of tax-related crimes. It is divided into five parts: topics of this study cause;the theoretical overview of tax-related crimes; the practical problems of tax-relatedcrimes; the management of foreign tax-related crime and the implication to completeour tax crimes legal system. The purpose of this study, on one hand is to perfect thecurrent situation of high incidence of tax-related crimes, to ensure the full right of thetaxpayer’s having a reasonable tax avoidance. The most important fact is to completethe agency enforcement of tax-related criminal environment and the taxpayer’s taxenvironment so as to more effectively safeguard the dignity of law and fightcorruption so that to create a favorable tax environment.