| It is self-evident that revenue is important to the development of a country. Tax dodging is one of the most common crimes of harming tax collection order. It is tightly connected with market economy. With the development of China's market economy, tax dodging shows itself with new changes, which have disserved the society more seriously. The concept of tax dodging has been defined by "Criminal Law of People's Republic of China in 1997", which provides the legal basis for the cognizance of tax dodging. However, there are still some impertinencies in "Criminal Law" of 1997, which have brought some difficulties in the cognizance of tax dodging in judicial practice. In this paper, the author intends to make a thorough research to the problems concerning the cognizance of tax dodging.â… . The cognizance of the subject of tax dodgingThe subject of tax dodging is special. According to Article 201 of "Criminal Law of People's Republic of China", only taxpayer and detain-pay obligor can constitute tax dodging. Taxpayer refers to the unit and individual with the duty to pay tax according to the laws and administrative regulations. Detain-pay obligor refers to the unit and individual with the obligation to substitutingly deduct, accept and pay the tax. Although in legislation and theories, subject of tax dodging is explanatory, in practice, economic activities are very complex, so the cognizance of the taxpayer's subject of tax dodging. â…°. The cognizance of the subject in accepting leases and contract businessa. When the lessee and contractor have independent management right, keep separate accounts in finance and turn in rent and contract fee to the lessor or party issuing contract in time, they are taxpayers as well as the subject of tax dodging.b. When the lessee and contractor only have partial management right, without separate accounts in finance and get a certain earnings according to the contract or agreement, they are not taxpayers and subject of tax dodging, but the lessor and party issuing contract are taxpayers as well as the subject of tax dodging.â…±. Affiliated company or joint venture can be the subject of tax dodging.â…². Operator without license or illegal operatora. Illegal operator without license cannot be the subject of tax dodging.b. Taxpayer who should conduct tax registration but not does so and the operator who needn't conduct registration according to the law can be the subject of tax dodging.â…³. Under the criminality of co-crime, revenuer, substitute, other unit and individual can also be the subject of tax dodging.â…´. Tax agent can be the complicity of tax dodging under some circumstances.â…¡. The cognizance of the modes of tax dodging criminalityTax dodging acts as all kinds of concealment and charlatanry. Tax dodging is an action against national tax laws to escape tax obligation, but it usually behaves in form with all kinds of means, which have been defined by Article 201 and 204 in the new "Criminal Law of People's Republic of China", including:â…°. To falsify, change, hide and destroy account book and account credence without authorizationâ…±. To list more expenditure and less or no income in account bookâ…². To refuse to declare when receiving inform by tax authorities to make declarationâ…³. To make false tax declarationâ…´. After paying duty, to cheat tax payment by mendacious declaration for export or other fraudulent meansWhile having a discussion on the legal modes and objective behaviors of tax dodging, the author sets forth his own opinion, namely, the enumerative as well as generalized legal patterns of tax dodging should be adopted instead of absolute enumerative legal patterns, the legal stipulation on "refusing to declare when receiving inform by tax authorities to make declaration" should be abolished and the criminality of tax dodging in nature is nonfeasance.â…¢. The cognizance of the standard of tax dodging criminalityTax dodging is consequence crime, which has been regulated by "Criminal Law of People's Republic of C... |
