Research On The Legal Liability Of Tax Evasion

The identification and investigation of administrative responsibility for tax theft and criminal responsibility for tax evasion complement each other,which is an effective legal weapon to fight tax evasion and protect national tax revenue.In the face of the conflict between the administrative responsibility of tax theft and the criminal responsibility of tax evasion in the legislation,how to carry out effective coordination to better play its due role has become an urgent practical problem.In essence,the criminal responsibility of tax evasion is caused by the qualitative change caused by the quantitative change of tax theft,so tax theft and tax evasion should be basically consistent in terms of the objective behavior requirements,and the intentional existence of tax theft cannot be ignored in terms of the subjective requirements.In terms of the specific setting of the legal liability for tax theft and tax evasion,the existing laws cannot fully realize the punishment function of tax theft and tax evasion by tax agents,so it is a good idea to include tax agents in the scope of legal subjects of tax theft and tax evasion.From the perspective of the dual constitution theory of unit illegal,the main body of unit tax theft should include the unit and related unit members,and the latter should be punished and should be unified with the unit tax evasion in the double penalty system.Although there is a legal basis for the decision of tax authorities to exempt the subject of tax theft from administrative responsibility,it is necessary to make strict restrictions by referring to the provisions of the exemption of tax evasion.Based on the impure and illegal nature of tax evasion,the administrative responsibility for tax theft and the criminal responsibility for tax evasion must be generated at the same time.We should insist on the theory of limited combined punishment and perfect the connection between penalty and fine.In the application procedure we should follow the criminal procedure general priority and improve the transfer standard.In connection with the evidence of administrative law enforcement and criminal justice,it should be made clear that the judicial organs can discriminate and use the evidence materials transferred by tax authorities,so as to improve the judicial efficiency.