Research On Certain Disputing Of Crime Of Tax Evasion

Tax as a foundation of which can guarantee the government's public function running well. All the countries prescribe severe crime of tax evasion as a criminal. In the first chapter we will synthesizeand analyse the legislation of tax evasion in Gremany, Japan, America and Russia, on the basis of legislative modes, I advance the reasonable legislative modes in our country. The second chapter mainly to affirm the objective from the essence of the crime of tax evasion, by what ways they fraud and disguise and to what amount they will commit a crime. The third chapter discuss the special and ambiguous subject of tax evasion, I think the manager without a license should be the subject of tax evasion, the tax agents, the contractor and the tenant should be discussed above the different situations, the authorized tax collection and the illegal manager should not to be the subject of the tax evasion. At the same time,according to the former questions, the fourth chapter propose the legislative suggestions of tax evasion, such as the notion of being given administrative penalty should be rational defined; the first offender exemption system is suitable for withholding agents; bring the revised crime of tax evasion conformity with the criminal law; the taxation authority's administrative penalty should be put before; set up the lower and upper limit of the fine penalty.