Study On Crime Constitutes Of Tax Evasion

The Amendment to Criminal law of the People's Republic of China (hereinafter referred to as The Amendment Seventh to Criminal law) was adopted at the seventh meeting of the Standing Committee of the Eleventh National People's Congress on Feb.28,2009. Among that crime of tax evasion which was in accordance with the article 201 of the original Criminal Law is revised into "evading payment of tax" (referred to as evading tax).It has accurately defined the essential characteristics of the crime after revising the crime of tax evasion into crime of evading payment of tax, and it will exert active and profound influences theoretically and practically on fighting against Tax Evasion in the future of our country. However theorists and substantive industry disagree with the way how to properly understand and apply the provision of "evading payment of tax" in the Amendment Seventh to Criminal Law.For this reason, this paper stresses on and deepens the analysis of criminal constitution of tax evasion.This paper consists of four parts. The first part is "the main tax dodger". Based on the analysis of source of tax obligations, it discourses the definition of taxpayers and specific scope of the tax dodgers. Analyzing several special taxpayers on whether they can turn to the tax dodgers; it presents that the withholding agent cannot be the tax dodgers and explains the reason. It analyzes situations when tax agent constitutes a crime of tax evasion and whether the special forms lead to the crime of tax evasion and so on. The second part is the objective of tax evasion. By the comparison of several views about crime objective in criminal law theory, it approves "the law profit theory". To the crime of tax evasion, it proposes the object infringed by it is complex, including country tax administration system and national finance and taxation income power. The third part is "evading taxes crime's subjective aspect", from the understanding factor and the will factor, it recognizes intentional crime, and proposes the subjective aspect of the crime including indirect intention. The fourth part is the objective performance of the evading taxes crime. Firstly it analyzes the nature and characteristic of the crime, then evaluates the crime pattern of "the amount plus the proportion" of evading taxes crime, Finally, the concrete revision content of the third article in "Criminal law Bill for amendment Seventh" is concluded here, and so forth.