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Research On Criminal Law Of Premium Evasion

Posted on:2016-03-09Degree:MasterType:Thesis
Country:ChinaCandidate:C MaFull Text:PDF
GTID:2296330464460634Subject:Law
Abstract/Summary:PDF Full Text Request
China’s current regulation of premium evasion is not perfect. There are a variety of charges in national revenue besides tax. Combining with China’s national conditions, these fees also have its rationality. From the "Henan sky-high price premium evasion case", we can see those who evade highway toll in order to reap economic benefits, ignore the law, invert cards, change the license plates, pose as military vehicles, destruct the fence, and have inflicted huge economic losses, but also seriously affect the normal traffic management order. Despite repeated prohibitions, China still has phenomenon of fraudulent evasion and forcible evasion leading to serious problem in judicial practice.Firstly, based on field study and data research, this paper conducts a scientific definition for evasion theoretically. Clearing the range of “fees” through the comparison of "tax" and "fees", then from the angle of evasion mode, to divide evasion behaviour into three categories, namely the fraudulent premium evasion behaviour, violent behaviour and collusive premium evasion behaviour.Secondly on the basis of the scientific definition of the concepts, the regulation of premium evasion is described from the two aspects of our country’s present administrative law and the criminal law respectively, the architecture of legal regulation is distinguished and analysed through the theoretical analysis of premium evasion behaviour. And then points out the problems appeared in the process of the current law regulating on premium evasion : legislation has conflict in the aspect of administrative law, the effect of law enforcement is not good and the arrangement of the system has vulnerability; the criminal law regulation of premium evasion is even more inappropriate, and there are many shortcomings. This paper provides a scientific theoretical basis for the following discussion of the setting of premium evasion crime Finally, puts forward a scientific method to solve the problem of frequently happened premium evasion, which is the crime of evasion must be set in criminal regulation system. Only adding "evasion crime" to regulate evasion behaviour specially can establish the strict legal regulation system in the legal framework of premium evasion regulation in our country to effectively combat the serious evasion behaviour. In general, adding any new charges of criminal law, not only needs to have the necessity of reality, but also needs to have the feasibility of theory. Based on this, this paper gives bold theoretical vision of adding premium evasion crime, and unifies our country actualsituation contrasted with "tax evasion", will categories "premium evasion crime" into "the crime destroy the order of socialist marketing economy" according to its violations of the legal interest chapter, and according to the basic principle of criminal law, holds deep discussion from the perspective of model of behaviour, crime, legal punishment, finally sets up legal norms of “ premium evasion crime”. This paper puts forward valuable suggestions to add "premium evasion crime" in the criminal law through scientific discourse from empirical research to theoretical framework.
Keywords/Search Tags:Evasion Behaviour, Criminal Law Regulation, Evasion Crime
PDF Full Text Request
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