Research On Tax Evasion Sin

Tax is the national economic construction and various important source of revenue, is promoting social development, adjust the important lever material wealth distribution. Tax evasion crime means greater diversification and intelligent, the research on tax evasion crime has important realistic meaning and theoretical significance. Tax evasion sin as a new convicted, in less former tax evasion sin expressed great progress, but the legislation in judicial practice, the relevant tax evasion of the crime of subject, refused the application scope, disclaimer administrative penalties effective administrative punishment whether there was a big dispute, etc, and the clauses in fine punishment aspects still needs further perfection. This paper to our country criminal law, the relevant provisions of the tax law based on tax evasion of SINS, theory and practice of some knotty problems and discusses related crime, and combining with the perfection of the legislation for this crime, put forward its own proposals.In the first part of criminal summary, tax evasion sin in this section from criminal law expressly first extract own point of view, the charges of tax evasion sin bushism, make a clear direction and the history of this legislation evolution, tax evasion sin from the aspects of TouShuiZui compared with, the author puts forward this clause does not be operable, fine punishment easily lead to understand the provisions of the uniform, applicable chaos; Tax collection and other related laws also need changes in order to guarantee the unity of tax law system.The second part is the composition of tax evasion is defined, sin in this section separately from the main body of crime, crime object, subjective and objective aspects are expounded. For further clear the connotation of sin, for tax evasion in further research to lay the foundation, the author thinks that some problems worth exploring, because law expression about withholding agent is fuzzy, the main body of crime problem not made clear; Tax agent if becoming the tax evasion sin criminal subjects also cannot treat as the same, but should according to distinguish different situation qualitative. The third part is the sin of judicial judgment, tax evasion in this section, in tax evasion sin judicial application have a few questions worth discussing on crime is, as still not as? The scope of his convictions disclaimer whether including withholding agent? Administrative punishment of criminal prosecution whether the preceding procedure? On this issue, the author provides a detailed analysis and explains his own viewpoint, consulting a large number of literature as evidence.