A Number Of Issues. Of Tax Evasion Study

This test is about Corpus, mens rea and actus reas of Steal tax offense, The total preceding context chapter is divided into four parts. The first part mainly discussed some problems of corpus, the second part discussed a little bit subjective problems, the third part carried on discussing to some objective performances, four-part cent is writer oneself put forward of steal tax offense of speculation.Article mainly is aim at the our country penal code Article 201 and Supreme People's Court of judicatory explain medium exist of the problem carried on an analysis. Also has simple introduction to the revenue from tax crime of countries, such as the United States, Japan, Germany and Russia...etc. in the meantime.Article the first part mainly introduced two contentses: an is a tax administration agent problem, one is whether the illegal income can constitute a problem of stealing the tax offense .The corpus research which steals tax offense is important, the proper space of corpus is the premise of constitute offense.But the corpus of tax offense come from the behavior corpus of the paying tax of tax law, because the different tax grows of pay tax behavior corpus to all have dissimilarity, can say the research toward the corpus is a huge system engineering, educational circles much from the taxpayer, buttonned up to pay an obligation person, generation advertised for a person, tax administration agent, illegal income of constituet offense's etc.'s a few problems carried on a research, this text selected by examinations tax administration agent in handing down this to study a frame of Illegal income constitute offense problem writer hold affirmation standpoint, Also waited several angle arguments an illegal income from the "the substance tax" principle in the tax law theories can constitute a crminal problem.The second part is some treatises to the subjective aspect.The main concentration is in two aspects, the first can become stealing tax offense indirectly intention, the second is whether ignorance can be a excuse. For stealing subjective, the our country penal code educational circles believe that Steal tax offense only can be constituted by direct intention .To this oneself have a doubt, as early as 1996 our country have scholars to put forward new cheat criminal subjective aspect can...