Research On The Difficulties Of Convicting Accountant In Enterprise's Tax Evasion

Taxation is the basis for ensuring the normal operating of public functions in our country.Tax evasion seriously affects the national revenue and the tax collection management.Enterprise is an economic organization for making profit.Accountant is an essential member of every economic organization.Particularity of tax evasion,combining the particularity of accountants,as the subject of behavior,commonly composite the problem of the identification the criminals in the crime of tax evasion.The topics of the article,based on the background of Chinese economic development.Especially after Chinese reformation,following rapid development of economy and society,the enterprises become the main role in the market economy,the state has strengthened its focus on the regulation of tax evasion.In today's Chinese society,the state has entered into a period of comprehensive deepening reform,vigorously strengthened the construction of the business environment,strictly require legislation and judicial regulations on tax evasion should be perfected:(1)Protecting national tax revenue,standardize the order of tax collection and management.(2)releasing economic vitality,ensuring the freedom of economic subject,promoting economic and social development.Whatever the tax evasion or the responsibility of accountants,it is a serious problem that is generally faced by the economy and society in history.It is also a problem that Chinese society needs to face and solve presently.The article will follow the developing direction of perfecting legislation,pointing out the goals and directions that legislation and justice need to be perfected:(1)Clarifying the composition of tax evasion,the boundary of responsibility and penalties,the boundary of sin and non-sin.(2)Clarifying the criminal subject of tax evasion,especially in the case of tax payers as a unit.(3)Clearly distinguishing the basis and criteria for the application of administrative procedures of criminal procedures.The article is divided into five parts,separately researching the data on the occurrence of tax evasion,the data on the criminal penalties of accountants,the position and role of accountants in joint crimes,the accountant's responsibility,the nature of tax evasion,the crime of tax evasion and the number of related crimes,foreign experience in legislation and judicial,problems and suggestions on the domestic legislation and judicature.Accountant is the main subject in the internal control,an important part of the organization.To perfect the legislation and justice,the state requires a strict norm on the definition of the status and role for accountants:(1)Standardizing accountants to engage business activities within the legitimate framework.(2)Ensuring the freedom of accountants to engage business activities,respecting and protecting the human rights of accountants.In the first part:The author according to the domestic theoretical and practical problems,starting from the theoretical and practical aspects,review the significance of the topic,and briefly describe the author's writing method used in this articleIn the second part:Combining the theory of internal control and accounting,the author will analyze the position and the size of accountants in tax evasion.Under the premise of reaching this conclusion,analyzing the role and status of accountants in unit crimes and joint crimes.Because of the theory of three classes in defining crime,joint crime settle causal relationship of the fact of illegal facts and results,so the author put the joint crimes into the pretext of constructive analysis and responsibility analysis,and make further research from the perspective of joint criminals,indirect criminal,and abettor.In the third part:Analyze whether it is constituting crime,subjective responsibility,the number of crimes.whether it is constituting crime,tax evasion can be governed by administrative law or by criminal law.About the subjective responsibility,the author need quote different doctrines,combining the actual situation of accounting profession,to analyze and demonstrate.About the number of crimes,selecting the angle depends on the nature of the tax evasion and other acts that constitute tax evasion.In the forth part:Illustrating two major legal systems represented by Russia and Japan,outlining the legislative experience and judicial experience of tax evasion and the punishment of accountant in two countries.Looking for the highlights,and providing the reference for China to deal with related cases.In the fifth part:From the subjective aspects and responsibilities of accounting staff,the author will base on the background of China's legislation and justice,combining with the German and Japanese three-level theory of the crime constitute,analyze and prove the problem of the deliberate,fault,expecting possibility.