Study On The Statutory Exemption Of Tax Evasion Crime

At present,China’s Criminal Law has revised the provisions of the crime of tax evasion for more than ten years,but in recent years,the frequent occurrence of well-known figures’ tax evasion has once again caused the public to dispute the rationality of the provisions of the "statutory exemption" in this crime.According to the provisions of Article 201,paragraph 4,of the current Criminal Law of China,those who have been notified to make up the tax,pay the overdue fine and have been subject to administrative punishment will not be investigated for criminal responsibility.The original intention of this exemption clause is that tax evasion was widespread in China at that time,so the legislator made an adjustment to the law under this special era background,that is,under the circumstances of restrictions,to reduce the criminal responsibility for tax evasion.The formulation of this provision is the further implementation of the criminal policy of tempering justice with mercy,and at the same time can solve the tax problem,which can greatly promote the development of social economy under the social environment at that time.However,setting up the cause of crime for the acts that have constituted the elements of a crime,not only has the suspicion of positive incentives for tax evasion,but also violates the principle of compatibility between crime and punishment,and the principle of fairness.In addition,the scope of application of the statutory exemption clause is too large,which is beyond a certain limit.For a time,it raised questions about whether the clause is to protect national tax or protect the interests of the rich.It can be said that this provision is not only conducive to curbing crime,but also may make taxpayers take chances and thus more unscrupulous tax evasion.Therefore,this article will analyze the necessity of this provision from the following four parts:The first part is an overview of the "statutory exemption" clause of the crime of tax evasion.First of all,from the perspective of legal provisions and theoretical disputes,this paper analyzes the concept,connotation and nature of the "statutory exemption" clause.Secondly,the article is analyzed from the legislative background,legislative evolution and legislative purpose,and it is found that the existing provisions are far from the strict legal provisions,and the theoretical and practical level can not give a reasonable explanation for this very original provision.The second part analyzes the specific problems existing in the existing provisions,including the conflict with some principles of criminal law,the ambiguity of the provisions,and so on,by introducing the discussion on the necessity of modifying the provisions of "statutory exemption".The third part draws on the legislative model of tax evasion crime in foreign countries from the perspective of comparative analysis.The author believes that the legislation of the crime of tax evasion in countries with advanced rule of law or similar economic systems has profound reference significance for the improvement of the provisions of the crime of tax evasion in China.Our country has similar provisions on the exemption from criminal liability for the restrictive conditions of the crime of tax evasion in other countries.This article aims to analyze the relevant laws of other advanced countries,and summarize and extract valuable experience of reference significance for our country,which can be of great benefit to improve the provisions of the crime of tax evasion in our country.The fourth part is based on the summary of the previous research,and puts forward the modification ideas from the legislative level to improve and perfect the "legal exemption" clause in the crime of tax evasion.This can eliminate existing theoretical misunderstandings and flexibly deal with practical problems.In a word,by improving the legal provisions on the crime of tax evasion without criminal responsibility,it is beneficial to maintain judicial justice,and truly achieve the goal of punishing the guilty and fearing the evil.