Crime Research On Impairing Tax Charge & Administration

Tax revenue is of great importance to regulate economy development, control the redistribution of social wealth and improve the people's living standard.In a certain specific field , a prefessional and tremendously harmful crime-impairing tax charge & administration arises, integrating with tax revenue. It increasingly arouses wide attention and concern. In view of many defections both in theory and practice , the author feels it strongly necessary to make a further study here of from the angle of criminal law its innate character, present situation and identification. By associating with judicial practice, some measures of prevention and control are set forth on the basis of analyzing the cause of convicting the crime, which is to improve criminal law.simultaneously, the author tries to help people deepen the acknowledgement of thiscrime, and offers some assistance to deal with it, as well as furnishing ideas and contingency to upgrade the legistation of tax charge and administration.