Research On The Application Of Not Being Prosecuted Clause For Criminal Liability In Tax Evasion

Taxation is the foundation of our country,tax crime is the main area in criminal law.Tax evasion is one of the important crime in above area.Tax evasion of the item4 embodies the principle of restraining criminal law.The tax evader can be lenient,it can also consolidate tax sources,this article should be applied correctly.The item 4 is established to encourage taxpayers,urging taxpayers to fulfill their obligations,but in social practice,it stimulates tax evasion,causing loss of state tax.Therefore,The purpose of this study provide improvement suggestions about the article 201 item 4.It is expected that the legislation will be revised in the future.To achieve the purpose of punishing tax evasion and safeguard national tax.This paper is divided into four parts,the main contents summarized as below:The first chapter is the introduction of this paper,it mainly introduces the research value of this paper,the current research situation in inland and aboard,the major research methods,innovation and deficiencies.The second chapter is the introduction of theoretical basis of not being prosecuted clause for criminal liability.Mainly divided to three sections.Firstly,summarized the legislative background,legislative purpose and deficiencies of this article.Next,the theoretical interpretation of tax evasion.Analysis the dual legal nature of tax evasion and punishment method.Last,to conclude the nature of the clause,mainly theory of “objective punishment conditions” “the cause of penalty rejection” “exclusion clause”.The third chapter analyzes the application of this clause.One side,analysis of the difficulties in the application of administrative punishment.How to define the connotation of administrative punishment and in the context of paragraph 4,if there is any dispute on the administrative punishment of the tax bureau,how to relief.Besides,whether “administrative punishment” is effective,there are questions in the application process of the court.On the other hand,the connection between tax bureau and Public Security Bureau,analysis on the right of not being prosecuted for criminal liability whether the evidence collected by tax bureau can be applied in criminal proceedings.The fourth chapter offer some proposal about this article.Suggestions are put forward from three aspects: legislation,law enforcement and supervision.It will behelpful for the improvement of this clause.