Research On The Nature Definition And Treatment Of Tax Evasion

Comprehensively promoting the management of taxation according to law is a concentrated embodiment of the basic strategy of governing the country according to law in the field of taxation.In the work of administering taxes according to law,strict and fair law enforcement and punishment are an important part.The Tax Collection and Management Law is the basic law of taxation in China,and has played an important role in adjusting the relationship between tax collection since its promulgation and implementation.However,the definition of tax evasion in the current Tax Collection and Administration Law can no longer meet the needs of tax practice.In tax practice,there are more and more disputes about whether taxpayers constitute tax evasion,and the two sides even go to court.In many cases,taxpayers were found to have committed tax evasion in the first instance,but the results of the retrial or final trial completely overturned the judgment of the first instance,causing damage to the legal authority.In the above context,it is of great significance to study the definition of the nature of tax evasion and its subsequent handling to protect the legitimate rights and interests of taxpayers and reduce the law enforcement risks of tax authorities.Firstly,by combing the policy evolution of tax evasion and the current situation of tax evasion related to tax evasion,combined with the representative Zhejiang Guanghong tax evasion case,this thesis analyzes the problems in defining the nature of current tax evasion from three aspects: "behavior","result" and "subjective intention".Secondly,through the study of the second half of the first paragraph of Article 63 of the current Tax Collection and Administration Law and Article 201 of the Criminal Law on the follow-up treatment of tax evasion,the problems existing in the above policies are analyzed.At the same time,combined with the mature experience of Western developed countries in related issues,corresponding policy suggestions are given,in order to improve the definition of the nature of tax evasion and reduce the law enforcement risks of tax authorities.