Study On Tax Evasion

Tax is the main part of state revenues and the main tool of national macro-control, and an important tool of the initial distribution of social wealth. In the tax crime system of governance, tax evasion is an important aspect, undertaking to prevent, combating tax evasion crime. As a means of tax evasion in judicial practice, methods and other content of tax evasion are constantly changing, also exposed some shortcomings in the application in the judge, so in the process tax evasion is added and explained in the counts, counts to the other part of the punishment gradually This paper is based on the tax evasion of criminal law, starting from the existing law, discussing the Evolution in tax evasion and the boundaries of crime or not crime, giving the legislative suggestions for the lack of tax evasionThe article is divided into three parts, were convicted for tax evasion evolution of legislation, ontology of tax evasion, evaluation of the Crime of tax evasion and suggestions for Improvement.In the first part, it firstly introduce the stage of the criminal in the government rules, this phase ends in the introduction of the Criminal Code 79. the introduction of the Criminal Code is not uniform, we can only rely on the criminal liability provisions of tax laws and regulate the behavior to avoid taxes evasion. during this period the Ministry of legislators drew the drafting of the draft Penal Code, tax evasion was in them, laid a position of tax evasion in the Penal Code.In the second part, first, the related concept of tax evasion is clear in the tax avoidance and other related concepts, besides identified the nature of the crime of tax evasion; Second, it introduce the constitution of the crime of tax evasion, and rebate the second paragraph with the crime of defrauding export tax, defined the characteristics of tax evasion, tax evasion boundaries in crime or not crime.In the third section, first, it evaluate the Criminal Law Amendment (â…¦) in various parts of tax evasion, recognized the progress in legislative effects and changes; Second, put forward the suggestions for the lack of tax evasion, concerning the subject of crime, criminal fine, qualification penalty, freedom of life sentence, second paragraph of the crime of defrauding the content of the export tax.Above is the context for the sort of article.