Research On Knotty Problems Of Tax Evasion

Tax revenue is the root of the country.Unpaid and compulsory are the characteristics of the tax itself.Because of the characteristics of the tax itself,especially its non-remunerative nature,tax evasion has never stopped since the day of the tax.In economic life,tax evasion is also the most common tax violation.In our country's criminal law,the crime of tax evasion has also undergone a gradual development process from scratch.After the "Criminal Law Amendment(7)" was promulgated,our criminal law changed the previous "tax evasion crime" to "tax evasion crime" and added the exemption clause for first offenders,which shows that the legislation in the field of taxation in our country is continuously progressing,and it is also our fiscal system The change of concept is from a state-based financial system to a public financial system.The development of the market economy has made the means of crime in the economic field more diversified,and the crime of tax evasion has become increasingly complicated.In criminal justice practice,there is much dispute over the determination of tax evasion and the application of law.Based on the study of problems of tax evasion,tax evasion of our country legislation history carding,analysis the characteristics of the legislation of tax evasion and change,and on the basis of the tax legal relationship of participants,such as commission basis,tax agent whether belong to the subject of the crime of tax evasion and carries on the analysis,at the same time,crime of tax evasion and tax evasion,tax avoidance and escape recovered,the distinction between the behavior of outstanding taxes.In addition,the thought of item 4,article 201 of the criminal law is the punishment deterrent for tax evasion and for which the applicable condition,applicable scope and the applicable limits of specific analysis,so as to benefit the criminal judicial practice accurately of tax evasion and crime and is not a crime,to crack down on the crime of tax effectively,protect the lawful rights and interests of the parties,to maintain national tax benefits.