Research On The Crime Of Tax-related Dereliction Of Duty

The tax revenue plays a basic,supporting and secure role in the national governance.Adhering to the working goal of gathering money for the state and collecting taxes for people,the tax authority raises the fiscal revenue and plays the lever effect of tax revenue and thus it plays a crucial and positive role in the promotion of economic development;however,in recent years,the tax-related crime of dereliction of duty occurs frequently.The tax-related crime of dereliction of duty mainly includes crime of abuse of authority,crime due to dereliction of duty,crime of not handling over criminal case with malpractice,crime of not collecting or collecting less tax,crime of selling invoice,deducting taxation and refunding export taxes with malpractice and the damaged legal interests include legality,impartiality and effective implementation of official acts of tax authority and trust of citizens.The frequent occurrence of tax-related crime of dereliction of duty has not only caused great losses to the interests of state and people,but also increased law enforcement risk of tax cadres objectively.The objective of this thesis is to study and analyze the tax-related crime of dereliction of duty systematically so that the determination of relevant crimes can be more clear and put forward valuable suggestions for improving tax-related crime of dereliction of duty so that the incidence of tax-related crime of dereliction of duty can be lowered on the premise that the legal interest is fully prepared.After making a general survey of the research background and contents of tax-related crime of dereliction of duty,the incidence of crime of dereliction of duty and study objects of tax-related crime of dereliction of duty are determined,the debates of theories of “four elements”,“three classes” and “two classes” in the criminal law theory circle are teased and the tax-related crime of dereliction of duty is reviewed from the level of basic theory.The illegitimacy of tax-related crime of dereliction of duty involves illegality,conformance of component elements and justifiable cause.The conformance of component elements for tax-related crime of dereliction of duty is the focus of this part;in this part,the subject of tax-related crime of dereliction of duty is analyzed from the regulations on subject of tax-related crime of dereliction of duty in penal law,the development of subject of tax-related crime of dereliction of duty in penal law,the theory identification on subject of tax-related crime of dereliction of duty and the analysis on subject type of tax-related crime of dereliction of duty firstly;secondly,malfeasance of tax-related crime of dereliction of duty is elucidated from manifestation of crime of dereliction of duty in concrete accusation and manifestation of malfeasance in specific tax collection management;thirdly,the damage results of tax-related crime of dereliction of duty are stated from regulations and identifications on damage results of tax-related crime of dereliction of duty in penal law and judicial interpretation.The responsibilities of tax-related crime of dereliction of duty should be explained from positive and negative obligation elements respectively.In juridical practice,there still exist many problems on tax-related crime of dereliction of duty.The causal relationship of tax-related crime of dereliction of duty is expounded from major theories of causal relationship,intervening factors and causal relationship judgement of tax-related crime of dereliction of duty.The accomplice of tax-related crime of dereliction of duty is studied and discussed from joint crime of people with identity and without identity,perpetration of crime of dereliction of duty in the form of “collective research” and liabilities of assessing and operational staff.The crime quantity of tax-related crime of dereliction of duty is studied from overlap of articles of law,combined punishment for crime of dereliction of duty and crime of bribery and combined punishment for crime of dereliction of duty and other crimes.The author puts forward the reasonable perfection suggestions for tax-related crime of dereliction of duty from legislation,jurisdiction and law enforcement.In terms of legislation improvement,it is suggested that subject of malfeasance crime should be improved,punishment against qualifications and fine punishment should be added and notwithstanding clauses should be added to crime due to dereliction of duty.In terms of jurisdiction perfection,it is suggested that functions of supervision committee should be brought into full play,standard of conviction and punishment in article 397 of penal law should be improved and guilty admittance and punishment acceptance should be generalized in the domain of crime of dereliction of duty.In terms of tax law enforcement,it is suggested that inner control mechanism construction,supervision and internal audit of tax system should be enhanced,law-based tax administration should be fully strengthened and responsibilities of tax cadres should be further normalized.