| The fourth clause of Article 201 of the Criminal Law is called the criminal exemption clause of the crime of tax evasion,which stipulates that the criminal responsibility will not be investigated if certain conditions are met for the tax evasion that has already constituted a crime.Tax evasion crime is a kind of economic crime,which can be remedied.It is reasonable that tax evaders can make up for their faults and recover their legal interests by making up the payable tax,paying late fees and accepting administrative penalties,so as not to investigate the criminal responsibility of tax evaders.However,it is in conflict with the principle of compatibility between crime and punishment to avoid criminal responsibility for tax evasion which has already constituted a crime.Moreover,because the provisions of the criminal exemption clause of tax evasion crime are not perfect,the administrative law enforcement organs and criminal judicial organs have different understandings of it,so that in judicial practice,there will be the phenomenon of judicial injustice of "same case with different sentences".In addition,the scope of application of the criminal exemption clause of tax evasion is too broad,which will cause the exemption of part of tax evasion beyond the limit of rationality,which is not conducive to the fight against tax evasion crime,but also encourage taxpayers to tax evasion psychology.Only by constantly improving the criminal exemption clause and solving the existing problems,can we play the positive role of the clause,protect the tax interests of the state and stabilize economic development,and achieve the dual effect of preventing and cracking down on tax evasion crimes,which is of great significance.Based on the problems existing in the criminal exemption clause of tax evasion crime,it is necessary to perfect the criminal exemption clause and relevant laws and regulations,narrow the scope of application of the criminal exemption clause,and clarify the execution period of administrative punishment.Only in this way can the criminal exemption clause reasonably regulate tax evasion and embody the spirit of the criminal policy of combining mercy with severity. |
