Illegal Possession Of Tax Evasion

Fan Bingbing's tax evasion case,which broke out in May 2018,caused a huge stir in the society.Fan Bingbing's tax evasion amounted to 248 million yuan,For such a large amount of tax evasion,she was only subject to administrative penalties,not sentenced to punishment.Whether she was really innocent or not subject to criminal law has also triggered a wide range of social discussions,people launched a fierce debate.Criminal law is the last barrier of social fairness and justice,which is conducive to the regulation of tax evasion.However,too much involvement of criminal law in social economic fields will lead to excessive intervention in social economy areas.Because the identification of the crime of tax evasion involves the legitimate rights and interests of every citizen,the problems reflected in the case of Fan Bingbing are very tipical,it shows that there are many shortcomings in the application of Chinese law in tax evasion.Taking fan bingbing's tax evasion case as an example,starting from the controversial point of crime and non-crime,combining with the current legislation and judicial status of tax evasion in China,this paper elaborates on the reasons why Fan Bingbing's huge tax evasion should be recognized as tax evasion crime and investigated for criminal responsibility according to law.At the same time,this paper deeply analyses the fundamental causes of Fan Bingbing's tax evasion and the corresponding disputes,,then put forward the corresponding countermeasures.We have solved the problem of the identification of the crime of tax evasion from the root,preventing the recurrence of similar cases,and striving to deal with tax evasion to seek a balance between maintaining the management order of state tax collection and safeguarding civil rights and freedoms.This article is divided into three parts:In the first part,this paper deeply analyses the problem of tax evasion and profoundly explains the significance and value of the research on Fan Bingbing's tax evasion case.Combining with the research status at home and abroad,this paper summarizes the different views and differences in the judicial application of tax evasion,which provides theoretical support for further discussion on whether Fan Bingbing's tax evasion constitutes tax evasion.In the second part,combining with the case of Fan Bingbing's tax evasion,I deeply understand the content of the case,clarify the focus of the dispute,and analyze whether Fan Bingbing's high-value tax evasion can constitute the crime of tax evasion from three aspects of first-time offender,crime of natural person and unit,and legal interpretation.In the argumentation,I elaborate on the different viewpoints held by everyone on the nature of Fan Bingbing's case,analyze the value and irrationality of each viewpoint,and then demonstrate the viewpoints held in this paper.Specifically speaking,the first,on the initial recognition criteria--the first offender refers to the person who commits a crime for the first time,regardless of whether his act is convicted or punished by the judicial organs.This standard conforms to the fairness and justice pursued by law.Fan Bingbing split the contract many times and commited many illegal and criminal acts,her behavior has not belong to the category of the first offender.Therefore,the exemption clause for the first offender of tax evasion cannot be applied.Secondly,from the scope of application of natural person crime and unit crime,Fan Bingbing's evasion of personal income tax should be identified as a crime committed by natural persons and punished according to the provisions of the crime committed by natural persons.Fan Bingbing's company shall be deemed to have committed the crime of evading business tax,and shall be fined.As the legal representative of the company,Fan Bingbing is the person in charge directly,and should be punished according to the unit crime,rather than dealing with individual crimes in all categories.Finally,when we explain the crime of tax evasion,we should first take the literal interpretation as the basis.When there is ambiguity in the interpretation of the text and it fails to determine whether it constitutes the crime of tax evasion,we should combine other interpretation methods to make the interpretation that conforms to the value of the law,such as historical interpretation,purpose interpretation,etc.We should follow the original intention of the legislation and refer to the handling of relevant tax evasion cases before the promulgation of the seventh amendment to the criminal law,finally prove that Fan Bingbing's behavior constitutes the crime of tax evasion.In the third part,In-depth study of how to conviction of the case tax case,trace the source to find internal incentives,highlighting the inconsistency between the theory and the country in actual judgment.Furthermore,from the actual development and actual needs,we will achieve the purpose of correcting and perfecting our tax laws.From the perspective of legislation,through analyzing the shortcomings of tax evasion in the legal provisions,it proposes the connection between the tax authorities and the judicial organs,the withholding agent is the subject of tax evasion,and the measures to improve the punishment of tax evasion.It is hoped that the research has positive significance for the healthy development of China's tax law system and improve the tax collection management system in China.