On The Application Of The "Tax Evasion Exemption" In The Criminal Law

Taxes, as the lifeblood of the economy of the country, maintain the regular operations of the stateapparatus, known as the “wet nurse of the government” as well. With the implementation of the reform andopening up policy, an increasing number of tax anomie has appeared. In order to fight the massive crimewave, harsh and strict criminal policies haven been taken， but these measures turn out to beineffective.People from all levels of society begin to reflect on this campaign-style and strictapproach.Since the financial system changed from the state-oriented policy to the public-oriented, theideas about tax began to change. With the different changes in the idea of criminal law and tax, TheSeventh Amendment to the Criminal Law of the People’s Republic of China been promulgated on Feb28,2009, and taking effect as of the date of promulgation has modified the Article201of the criminal law,adding a paragraph of “exoneration of tax offenders”.As for the application of the newly added paragraph4, there are many different views. For example, the case “Zhan Lantun Electric Equipments Companyand Bo Qinglin Tax Evasion”is under the circumstance when the Amendment (VII) to the Criminal Law isin its implementation. The court of Zhan Lantun takes the articles in the Amendment (VII) to the CriminalLaw as its standards, which should be permitted, but in its actual practice, there are many unreasonablepoints,causing great disputes. This thesis makes some changes to the case and attempts to explore thedeficiencies of the court judgment from the basis of finance an d tax, and criminal law theories. And it aimsto make some suggestions to the application of the newly added paragraph4.The thesis includes the following six parts:Chapter one introduces the case of Zhan Lantun electric equipments tax evasion, and summarizes thedisputes of the case about the newly added paragraph4.Chapter two is an analysis to the Paragraph4of Article201. At first, it introduces what conditions areapplicative to the criminal law, and what are not. Then describes the character of the article4. Last, it statesthe significance of the provision “exempt from the criminal responsibility”.Chapter three describes the fact that the premise of exempt from the criminal responsibility is that thebehavior constitutes the tax evasion. Then introduces how to Judge the behavior whether shall be subjectto criminal liability or not.Last by analyzing the unpaid53tax of the enterprise, we kown that the taxpayershould not shoulder the criminal responsibility.Chapter four describes the applicative conditions and its exceptions. By explaining the differentinfluences regarding the different mode in dealing with the tax offenders, concludes that the newly addedparagraph4requires that the dispose of the tax bureau is the previous procedure of judicial process.Then,it summarizes the relations and specific requirements of the applicative conditions. Last analyses the“twice or more”standard of exceptions. Chapter five is first analyzes that if the facts judagming by dministrative procedure can be directly actas the evidence for judicial process or not? And then it analyzes the characters of the penalty decision fromthe tax bureau, and concludes that the judgment from the bureau is just a kind of reference, but not judicialevidence. Finally, it divide other materials from the tax bureau and states their different effects in thejudicial process.Chapter six makes a conclusion to the case.