Research On The Judicial Application Of The Crime Of Tax Evasion

At present,tax crimes are still repeated,which cause serious damage to the order of our socialist market economy.Among them,the crime of tax evasion is the tax crime with the highest incidence and the widest coverage in China.Considering the need to combat tax evasion,Criminal Law Amendment VII has made major changes to the crime of evading taxes.In addition to changing its name to "crime of tax evasion",it changes the behavior and standard about the crime of tax evasion in various degree.Besides,the clause of "no criminal responsibility" is added in particular to promote taxpayers to actively fulfill their tax obligations.The revision of the crime of tax evasion puts forward higher requirements for judicial application.Because laws,regulations and judicial interpretations have a certain lag,there are many problems in the judicial application of the crime of tax evasion in China.In particular,there are big disputes in the judicial application of the subject of conduct,the mode of conduct,the standard of incrimination and the clause of non-accountability.In order to promote the theoretical research on the crime of tax evasion and the effective solution of difficult problems in the application of justice,this paper makes an in-depth study of the judicial present situation in the above four aspects,deeply analyzes the judicial dilemma in these four aspects and puts forward practical and concrete solutions.In addition to the introduction and conclusion,the paper is divided into four chapters,about 35,000 words.In the introduction part,the author starts from the research background of the crime of tax evasion,and mainly sorts out its theoretical research and judicial practice at home and abroad.Through comparative analysis,the author finds that there are many problems in the judicial application of the crime of tax evasion in China.And this paper analyzes and demonstrates the judicial application of the crime of tax evasion from four aspects: the subject of conduct,the mode of conduct,the standard of incrimination and the non-accountability.In the conclusion part,on the basis of reviewing the research of the article,it points out the deficiencies of the article.The first chapter discusses the judicial application of the subject of conduct about the crime of tax evasion.It mainly involves the judicial determination of the special tax subject about the crime of tax evasion.The crime of tax evasion shall not be constituted by the agent and the illegal business operator,but the crime of tax evasion can be applied to tax agents and unlicensed operators in special tax subjects.On this basis,the author puts forward the principle of generalizing the subject of tax evasion,and suggests that special provisions should be made for special tax evaders.The second chapter discusses the judicial application of the mode of conduct about the crime of tax evasion.It mainly involves the determination of crime and non-crime,this crime and that crime.Therefore it is necessary to discriminate tax evasion and tax avoidance,tax omission and tax saving.And the crime of tax evasion,the crime of evading tax recovery,the crime of defrauding export tax refund,and the crime of smuggling ordinary goods and articles should be defined.The author suggests to perfect the legislative mode of tax evasion crime and specify the criterion of tax evasion crime.The third chapter mainly discusses the judicial application of the standard of incrimination about the crime of tax evasion.And it relates to the application of quantitative standards as well as proportional standards.In this chapter,the author points out that the "proportional standard" can not effectively prevent and punish the crime of tax evasion.Therefore,it is suggested to abolish the double standards of "amount and proportion" in the crime of tax evasion,and only use the "amount standard" to determine whether the doer can constitute the crime of tax evasion.The fourth chapter discusses the specific judicial application of the clause of "no investigation of criminal responsibility" in the crime of tax evasion.This chapter mainly deals with the applicable conditions and restrictions of article 201(4)of the criminal law.On the basis of an in-depth analysis of the plight of judicial application of the non-accountability clause,the author proposes to improve the specific scope of application of the non-accountability clause,and to build a interface model between administrative law enforcement and criminal justice on tax evasion.