Tax Evasion Of Shallow Judicial Cognizance

With the social progress and economic development, Taxation become very important, How to regulate the tax evasion and criminal behavior become enduring themes. From the early days of the six decades, the criminal legislation has been revised, tax crime legislation must revise -- can't adapt -- revise again, still can't adapt to the revision of the circular circle. The theory of criminal law in criminal legislation evade tax research. from the field to evade crime legislation, Lead to tax evasion crime legislation has been the methodological problems.This paper is divided four parts, the specific contents are:Firstly, a summary "tax evasion". divided into two parts, the first part introduces several major countries .the United States, Russia, Germany, Japan, South Korea. Introduced the escape pay taxes about crime laws. The second part mainly introduced the harmful of Tax evasion .?The third part?,This paper described the revised of tax evasion. The new interpretation sin.Secondly, the "tax evasion of the revised crime". Introduced the four aspects of the theory of justice. (1) the subject of tax crime, taxpayer and the withholding agent were introduced, and the problems are discussed and analyzed in practice. (2) the tax object of the crime. Tax evasion is expounded in the national taxation system and profit tax of infringement.(3)tax evasion of the subjective aspect, mainly for direct intentional, through the elaboration of tax evasion of legislation evolution and the administrative punishment is restricted to prove the subjective intent tax evasion. (4) The objective aspects of tax evasion. The system mainly means to explain tax evasion cognizance. From three aspects, adopt cheating, hide, actor adopted beguiling, conceal the means of false tax returns or not declare, false tax returns or not declare tax evasion, large amount.Third, the amendment of criminal law about tax evasion of the seven SINS prescribed problems and thinking. I put forward four views in This section, the first is change the traditional "TouShuiZui" into Tax evasion sin. the second is Should clear that the Legal concept"For tax evasion by tax authority second administrative punishment and tax evasion'.the third part is about the criminal responsibility prepositional procedure of understand constitute tax evasion crime. the crime may be not the administrative punishment. the forth is about the scope of tax evasion, "Unlicensed operators should be the subject of" into sin .The forth is Perfect the punishment about tax evasion criminal. The comprehensive function by strengthening punishment, the order to Achieve tax evasion not hair, the effect of postings.?Mainly puts forward three Suggestions: the first is expanding applicable property punishment. the second is increase the penalty of qualification. the third introduce the credit punishment system should be established. the forth is about the the tax police ,in order to public security organs .In short, as a kind of old, evade taxes, the typical criminal crime has been the focus of attention criminallaw theory, as a kind of crime to evade legal research cannot leave the provisions of the tax law. The particularity of the tax law, the professional and complexity, to evade the crime and criminal judicial practice as the difficulty. Grasp the existing laws and use it to solve practical problems.It does not conflict of laws is quite important, even also enforcement activities and judicial activities shall pursue a target. However, this is the necessary premise goals that hold the law or must be perfect, based on this kind of idea, I chose the tax crime as the research object. The crime of tax evasion, I take the historical method, the method of comparison, the method of giving examples. Especially I will pick up amendment of criminal law seven to evade the revision of criminal, and expounded contents to evade the perfect crime legislation to put the peculiarities.