An Analysis Of The Criminal Amendment Law(?) On The Legislation Of The Crime Of Tax Evasion

Taxation is a major source of national revenue and an important tool for nation to participate in the redistribution of social wealth and to regulate and control economic activities.It has a great effect on the development of economic society.Since Reform and Opening up,tax evasion crime are multiple and frequent in our country,and the characteristic of the means of crime are diversified and concealed which severely harm the national financial security and influence the stable development of society.However,whether the 1979 year's “Criminal Law” or the 1997 year's “Criminal Law” both have obvious hysteresis for the regulation of tax evasion crime.Through several times of additions,explanations and modifications,the seventh session of the standing committee of the eleventh National People's Congress passed “Amendments to the Criminal Law(seven)” of the People's Republic of China on Feb.28,2009.It modified “Crime of evading taxes” as “Tax evasion”,made a further definite accusation of tax evasion,it made some remedies of existed insufficient for former legislation and designed certain innovation legislation in many aspects,such as the crime statement,the entry standard,the administrative penalty in the connection of criminal proceedings,exemption from the criminal responsibility of the special provisions.Although The Amendment to the Criminal Law(?)has certain positive meaning for the modification of tax evasion and some highlights,it still has several imperfect aspects.This text adopts historical analysis,comparative analysis,empirical analysis and other research methods to make research about the tax evasion legislative reform and various country legislative cases based on the relevant regulation of The Amendment to the Criminal Law(seven).In allusion to the current tax evasion legislative condition,the reasonability of legislation and the problems in judicial practice,it makes evaluation and comments and puts forward reasonable perfect suggestions for the imperfect ones.This text,besides introduction,conclusion,main body consists of four parts.In the introduction,gradually introduced our country's regulation of tax evasion conduct criminal liability item since the establishment of People's Republic of China and made concise comments about the 1979 year's “Crime Law”,1997 year's “Crime Law” and The Amendment to the Criminal Law(?)relevant regulations separately,pointed out the important meaning about researching tax evasion.At the first part,primarily differentiate and analyze concepts both the crime of tax evasion and the tax evasion pointed out indications from “stole” to “escape”,hold the essence feature of tax evasion conduct.Next,based on the comparison of tax evasion and tax avoidance,tax dodging,tax fraud conduct,further explicated the essence feature of tax evasion conduct,fully illustrated the correctness and scientificity of tax evasion concept.Finally,as for the item 203 of criminal law,avoidance of pursing tax arrears and tax evasion,made differentiation and analysis,and combined with each state legislative condition,putting forward legislation suggestion that integrates the two accusations.Making comparison,the second part chiefly focus on the new illustration of tax evasion accusation crime conduct,reviewed the generalized illustration about crime tax evasion in 1979 year's “Criminal Law” and lists of illustration about crime of tax evasion in 1997 year's “Criminal Law”,and made evaluation towards the current legislation and put forward reasonable legislative suggestions.At the third part,chiefly made a discussion about the qualification condition of tax evasion commits crime: first,to make reasonable analysis about the tax evasion "elastic amount + proportion" as the standard of admission,then pointed out the disadvantages of this kind of pattern and the problem of the conflict between the tax system and the calculation method of the tax that in practical life,putting forward relevant perfect suggestion.The fourth part mainly studied The Amendment to the Criminal Law(?)additional fourth regulation s based on the 1997 year's “Criminal Law” item of 201 and the author calls it a “limitation of the first offense item”.This item is a big shining point of The Amendment to the Criminal Law(?),fully embodied our criminal law “The criminal policy of tempering justice with mercy” and also more accords to international society criminal law tendency.At this part,the author mainly made specific research.About when this item apply it referred to administrative penalty whether is the precondition of criminal procedure or not and how to connect them smoothly.Made analysis about understanding the provisions,and put forward improvement suggestions.