Study On The Amount Determination Of Tax Evasion Crime

Taxation is a form in which the state,in order to realize its functions,takes part in the distribution and redistribution of national income and social products compulsively and gratuitously through means of taxation according to laws and regulations by virtue of political power,and obtains fiscal revenue.Tax has three characteristics of fixity,compulsion and no compensation.Within the time limit prescribed by the state,taxpayers must pay tax according to law.The phenomenon of tax evasion comes into being with the emergence of tax revenue,which directly infringes on the most direct fiscal revenue of the state.Therefore,the state establishes various laws and systems to regulate various tax evasion of taxpayers.From the perspective of the legislative evolution of tax evasion,the regulation of the amount of tax evasion is a gradually perfect and mature process.In 2009,the standing committee of the eleventh National People's Congress deliberated and passed amendment 7 to the criminal law of the People's Republic of China.This amendment has made a significant modification to the conviction and sentencing of tax evasion,which is a progress of our legislative technology and criminal law theory.It marks the gradual improvement and scientification of our criminal law system,and the criminal regulation of tax evasion has reached a new stage.Since the criminal law was revised in 1997,China's criminal law has clearly stipulated the crime identification standard of tax evasion crime amount plus proportion.When the doer's amount of tax evasion reaches the amount specified in the criminal law is relatively large or huge,and the amount of tax evasion accounts for 10% or 30% of the payable amount,it constitutes a crime of tax evasion,and it shall be convicted and sentenced according to the criminal law.On the contrary,if the doer's amount of tax evasion fails to reach the standard stipulated in the criminal law,it will not constitute a crime of tax evasion,but a general illegal act.The tax department will start the tax administrative procedure and punish it according to the corresponding tax laws and regulations.The identification of the amount of tax evasion crime is a specific judicial application process of the standard of the criminal law of tax evasion crime.Through the research on the identification of the amount of tax evasion crime,the identification of the amount of tax evasion crime is made more rigorous and scientific,in line with the principles of the criminal law,and provides theoretical guidance for effective rectification of the endless chaos of the illegal and criminal ACTS of tax evasion,so as to achieve the purpose of the criminal law regulation of our country.In tax practice,tax authorities investigate and punish tax evasion cases according to the "law of the People's Republic of China on tax collection and administration".When the amount and proportion reach the criminal standard stipulated in the criminal law,tax authorities transfer the case to the public security department.When judging the standard of tax evasion,tax authorities and judicial authorities should consider the tax evasion according to the double factors of amount and proportion.However,in judicial practice,the identification of the amount of tax evasion is still faced with some inevitable confusion,such as the disunity of the identification of the amount,the connection between the criminal law and the tax law,and the unbalanced conviction and sentencing of the proportion standard in judicial application.These problems have seriously affected the fight against tax evasion crime,but also with the criminal law of culpability and punishment in accordance with the principle of violation.This paper analyzes the causes of tax evasion,including the low level of pre-law effectiveness of tax evasion amount identification,the reverse coordination between criminal law and tax law,the complexity of tax collection and administration practice,and the disunity of the standard identification period of tax evasion amount and proportion over several years.Through the analysis of the problem,some feasible Suggestions are put forward.The first is to clarify the preposition method for the identification of the amount of tax evasion,so as to provide a basis and a unified standard for the identification of the amount of tax evasion.The second is to properly handle the connection between the criminal law and the tax law on the amount identification,to clarify the crime of tax evasion through combined enumeration,to promote the subjective and objective consistency between the criminal law and the tax law on the amount identification,and to strengthen the coordination between administrative law enforcement departments and judicial departments to ensure the amount identification of tax evasion is scientific.Finally,faced with the application of the proportion standard in the determination of the amount of tax evasion crime,this paper proposes the reorientation of the proportion standard and the prioritization between the amount standard and the proportion standard,so as to establish the amount as the conviction standard and the proportion as the sentencing standard.By weakening the proportion standard,the amount standard can better reflect the subjective malignity and social harm degree of the doer in the identification of the amount of tax evasion,so as to achieve the goal of the regulation of the criminal law.Through the discussion of this article,it can provide some reference for the research on the amount identification of tax evasion crime in China,which makes the amount identification of tax evasion crime more rigorous and scientific,effectively crack down on the crime of tax evasion,promote the development of legislation and judicature,and make tax officials effectively avoid the risk of tax enforcement.