Understanding And Application Of "No Investigation Of Criminal Responsibility" For Tax Evasion

The provisions of Article 201(4)of China’s Criminal Law regarding the "no investigation of criminal responsibility" clause for tax evasion have been controversial in both the theoretical and practical circles since it published.In order to further understand and apply to the "no criminal investigation of responsibility" clause in tax evasion crimes,eliminate misunderstandings of the clause in judicatory practice,and improve the deficiencies in the application of the clause.This article mainly understands and applies to this clause from the following four parts: The first part analyzes the concept of "no investigation of criminal responsibility" and the legislative background and the historical evolution;The second part introduces there are "qualitative disputes" and "relationships between administrative procedures and criminal procedures" in the "no investigation of criminal responsibility" clause from the theoretical perspective;In the third part,"no investigation of criminal responsibility" of the application situation and application effect in judicial practice are mainly analyzed from the empirical perspective;the fourth part is based on the previous research,and proposes a few constructive opinions for the "no investigation of criminal responsibility" clause in tax evasion crimes from the aspects of legislation and justice.The original purpose of the "no investigation of criminal responsibility" clause is based on the consideration of the supplementary,modest,and economical attributes of Criminal Law.At the same time,the tax evasion crime possesses administrative special characteristics.In order to play an effective role in the Criminal Law to make it.However,at present,there are deficiencies and doubts about the “ qualitative dispute ” over the "no investigation of criminal responsibility" clauses,"the punishment obstruction theory" and the "does not constitute a crime theory".Therefore,the question of“whether the provisions of Article 201(4)of the Criminal Law can be incorporated into the criminal constitution system” still needs further consideration and discussion by the theoretical community.In addition,the issue of the relationship between "administrative procedures and criminal procedures" in this article is also the focus of discussion.Combined with the application in practice and existing problems,the author believes that improving the connection between administrative law enforcement and criminal justice is the key to solving this problem.