Study On The Negation Of The Clause Of "No Criminal Liability" For Tax Evasion Crime

Whether the provision of "not investigating criminal responsibility" in paragraph 4 of Article 201 of tax evasion crime of the Criminal Law is reasonable has aroused fierce disputes in the academic circle and formed the opposition of affirmative conclusion.Based on the systematic argument of three dimensions,the clause of "not investigating criminal responsibility" of tax evasion crime is obviously not reasonable and should be denied.From the perspective of the legal theory of criminal law,The establishment of this article violates the systematization of the criminal law,Deviation from the correct understanding of the criminal policy of combining mercy with severity and eliminating the general prevention function of criminal law,At the same time,compared with other crimes that undermine the order of the socialist market economy,The social harm of tax evasion crime is relatively great,In addition,the affirm has over interpreted the modesty spirit of criminal law;From the judicial and administrative practice analysis,The disadvantages of the execution reversal model adopted by this clause appear,At the same time,the actual handling mode of tax evasion crime is different and the confusion of the relevant tax inspection power of the public security organs and the tax authorities,As a result,the judicial and administrative organs are facing insurmountable difficulties in practice;From the perspective of social values,This clause is contrary to the social values pursued by the public and the concept of equal rule of law under the concept of rule by law.Therefore,the clause should be amended based on the concept of positive and preventive legislation in the context of risk society,and the content of "no criminal responsibility" should be changed to "lighter and less criminal responsibility",and the upper limit of the applicable amount of the paragraph should be set.