On The Tax Evasion Behavior Of The Crime Of Tax Evasion

The enumerative form of tax evasion was changed to summarized form by The Amendment to the Criminal Law of the People's Republic of China (VII). The summarized form makes up some defects of the provisions of the original Criminal Law, and covers almost all kinds of the tax evasion action.Tax evasion is a single pure act of evasion which the tax dodger escapes tax liability reaching the provided amount and proportion of criminal law. The subject of tax evasion action is a person who has tax liability according to law. There are many ways of tax evasion action: taxpayers conduct untrue tax declaration or do not declare tax though the method of fraud and concealment, or just do not declare tax to avoid paying taxes; and the withholding agents do not pay or underpay taxes which have been deducted or collected. The object of tax evasion is the things which all kinds of taxation are depended on.On the danger, form, time of behavior, tax evasion is different from the following ones, such as tax omission, tax avoidance, tax revolt, avoidance of tax arrears recovery, acts of defrauding export tax rebates. These problems must be recognized by judiciary when identifying tax evasion action. Therefore, the research on tax evasion action has great theoretical and practical significance.