The Analysis Of Legal Liability Of Tax Evasion

The legal liability of tax evasion can be divided into two part. One is the administrative liability which is provided in the Article 63 of Law of the People’s Republic of China on the Administration of Tax Collection(Revision 2015)(the hereafter referred to as the “Article 63”). And the other is the criminal liability which is provided in the Article 201 of the Criminal Law Amendment(Seven)(hereafter referred to as the “ Article 3”). According to the Article 63, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the taxation authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.According to the Article 3, tax evasion means that any taxpayer files false tax returns by deception or withholding information or fails to file tax returns. Compare with the two provisions, we can easily conclude that the definition of tax evasion in tax law and criminal law is different obviously. Due to the difference, the judge tend to confused in their dealing with the tax evasion dispute. And they often made many misunderstanding between the definition of tax evasion in tax law and criminal law. This text is going to analysis the liability of tax evasion in tax law and criminal law through a study of case which is issued by the court on the China Judgments Online. This paper consists of five section as follow:Section One, the brief of a case regarding the tax evasion download on the China Judgments Online. In this section, I give a brief of a tax evasion including the fact,evidence verify and reason. In the end of this section, I make a conclusion of the dispute point of the case.Section Two, how to prove the tax evasion. This section is talking about whether the the documents issued by the competent tax authority and the registered accountant has probative force and the magnitude of the probative force.Section Three, the compare of the definition of tax evasion in tax law and criminal law. In this section, I make a comparison in of the tax evasion in two aspect including the objective behavior and the subjective behavior. After which, I find that the judge can not directly make a conclusion of tax evasion in criminal law with the same way to deal with a tax evasion case in tax law.Section Four, the relationship of the tax evasion in tax law and criminal law. A behavior may both violates tax law and criminal law. Which liability shall be pursuit under this circumstance? How to deal with the administrative procedure and criminal procedure? This section will give a analysis on the above questions.Section Five, the conclusion of the paper. There are differences between tax law and criminal law on tax evasion. The judge shall not deal with a criminal of tax evasion in the same way to a tax evasion in tax law. In addition, the definition of tax evasion in tax law shall be revised in the future the same as the definition in criminal law.