Research On The Penalty Of Tax Evasion

After the amendment of the seventh amendment to the criminal law,the amendment to the crime of tax evasion has improved many problems existing in previous legislation.And amendment of the modified one of the biggest bright spot is the fourth paragraph of article 201 of "punishment deterrent for" regulation,the content of the modified but not towards the west light punishment,modify,and originally in the criminal law belongs to the behavior of tax evasion and modified rules for conditional don't be investigated for criminal responsibility according to law,embodies the "gently with the criminal policy of tempering justice with mercy".For the nature of the fourth paragraph,there are: the cause of punishment or objective punishment conditions,the first offense exemption from liability,the cause of punishment to prevent,and this article agrees with the "cause of punishment to prevent".In addition to the nature of the fourth paragraph,there are different opinions in the academic circle as to whether the fourth paragraph is the condition for tax evasion or the condition for limiting tax evasion.In particular,there is a big controversy over whether the withholding agent is also applicable to the subject of application.Therefore,by comparing and analyzing the views of different scholars,the author comes up with his own views to make the application of "penalty hindering" more accurate in practice.This paper is divided into four parts for discussion.The first part is what is the nature of "no investigation of criminal responsibility" stipulated in the fourth paragraph.By showing different academic views,the author believes that "no investigation of criminal responsibility" should be the reason for the penalty to be prevented.The second part is about the problems existing in the application of "penalty obstructing causes".The third part of the "punishment deterrent for" outside of normative analysis,especially tax evasion and embody the criminal policy of tempering justice with mercy and our country in the United States,Germany,Italy,France and other countries have similar regulations,according to the "active disclosure" policy of the United States and our country,more strict to the requirementof penitence attitude,so thus,should increase in resistance is a reason of provisions shall be applicable to deal effectively with the tax authorities,provide evidence to assist in the investigation of the taxation authority,according to the regulation of Italy we can increase the qualifications for reference limits,according to the regulation of France,we should also set up a separate fine punishment.The fourth part is the Suggestions on the improvement of the criminal law on the crime of tax evasion and the reason for the penalty to be prevented.This part mainly puts forward the restrictive provisions on the application of the provisions on the "causes for criminal punishment to be prevented".For example,if the amount reaches a certain upper limit,the causes for criminal punishment to be prevented cannot be applied.In addition,it also requires more active cooperation with tax authorities and other Suggestions on the behavior requirements after the doer's tax evasion is discovered.