Research On The Judicial Application Of Tax Evasion

Tax has been the main way of economic running state,as an important source of national finance income,tax revenue,tax purposes,the business tax rate and tax policy and other issues have been received extensive attention of the society from the community.For realizing the maximization of economic benefit,a lot of enterprises and their operators begin to avoid paying taxes through all kinds of accounting methods and operational means.In order to safeguard the order of the tax management and ensure the tax revenue work orderly,the state enact the tax evasion mentioned in“CCC,”Article 201,it rules for the implementation of the tax evasion way,conviction standards and statutory sentence.Although it was revised in 2009,tax evasion is already relatively perfect,but some provisions are still controversial in theory research and practice work,due to the importance of tax itself,further study of tax evasion become necessary and urgent.Based on the main issues of the modified tax evasion clause,this paper cuts mainly from four disputed point,that is,the means of crime,the standard of conviction,the connection of punishment basis and the hindrance of punishment,from one point to the whole work,presents a detailed analysis of the controversial points and the conclusion of controversial problems,and puts forward opinions and suggestions on the judicial application of tax evasionIn the past,most studies have discussed the legislation of tax evasion from the perspective of theory or judicial view,the innovation of this topic is from the perspective of tax staff,combined with the real cases of tax evasion from revenue inspection,This paper studies the legal provisions,theoretical research,practical application and existing problems of tax evasion,and is helpful to deal with tax evasion cases in judicial practice in future.