The Research On Crime Of Tax Evasion In China From The Perspective Of Criminal Economics

As the most primitive type of tax-related crime,crime of tax evasion has always caused serious harm to China's tax collection system and national economy.Under the circumstances of severe crackdown,low efficiency,large losses and the difficulty of control,the "Amendment VII to the Criminal Law of the PRC" has made major improvements on the crime of tax evasion through adding the ground for elimination of punishment,which provides new ideas for the governance of crime of tax evasions.However,on the one hand,the restrictions of the clause on the power of penalty result in the allocation of criminal justice resources tending to be rationalized;on the other hand,it greatly reduces the deterrent and prevention functions of crime of tax evasions.Furthermore,it even provides psychological support for criminal decision-making,highlights the limitations of the current criminal punishment for tax evasion in China as well as present the weak connection between criminal penalty and execution.From the perspective of criminal economics,this essay aims to search the influencing factors of crime of tax evasions.Then,the analysis is going to work out the relationship between costs and benefits of tax evasion.Subsequently,the Becker model will be utilized as a basic framework,which aims to construct a crime of tax evasion decision-making model as well as to explore the crime occurrence mechanism.According to the results of analysis and calculation of the model,the effect of various variables on criminal decision-making will be found.The next step is to formulate and optimize targeted tax evasion prevention and control countermeasures according to the variables from multiple perspectives.Meanwhile,based on the criminal decision-making model,this essay is exploring the applicable conditions of the ground for elimination of punishment,seeking a reasonable sentencing standard as well as promoting the effective connection of execution.As a result,the clause can not only achieve the purpose of consolidating tax sources and allocating judicial resources,but also play a deterrent role to improve the efficiency of tax evasion prevention and control and reduce the occurrence of crime of tax evasions.According to the methodologies above,the five results are documented.First of all,finding the applicable amount of the ground for elimination of punishment through the control of the difference in income between before and after punishment of high-income people,which aims to improve the prevention effect of punishment.Subsequently,promoting the efficiency of execution by looking for a reasonable standard of sentencing according to the detailed distinction of "two or more administrative punishments".Then,promoting the benefits of punishment through improving the technical level of investigation and punishment,the abilities of investigation and punishment,the coordination of taxation as well as public security.Furthermore,utilizing publicity,education,incentives and other measures to improve taxpayers' compliance and fundamentally eliminate the occurrence of crime of tax evasions.Last but not least,rising citizens' awareness of the fairness of the tax system and reducing the occurrence of tax evasion by reasonably exerting the regulatory role of the system.