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On the problem of tax evasion Legislation

Key words tax evasion, the legislature
Second, the elimination of the It is a tax increase means the Criminal Code. Way to increase this tax is probably the reason why is because a large number of judicial practice to solve the existing ways to evade tax liability are not reporting the situation. However, I believe that should be natural from the perspective of criminal law to this behavior as the behavior of tax evasion is unreasonable and should be abolished. This is because:

the Criminal Law on the amount of tax evasion increases the proportion of the standard provision, commentators hold a positive attitude that this can be determined from the different aspects of subjective and objective harmful levels of tax evasion, and thus more scientific. In my opinion, this is the spirit of the misunderstanding. The reason why the proportional amount of the Legislative + system, not to take care of the unity of subjective and objective, and to take care of large taxpayers and small taxpayers equilibrium: the proportional system,[link widoczny dla zalogowanych], and will not constitute a large amount of the taxpayer to a tax crime; by the amount of system Bu Zhiyu taxpayers a small tax to constitute a crime. However, the ratio increases the amount of system plausible, in essence, not science,[link widoczny dla zalogowanych], this legislation should be abolished, only to define the amount of tax evasion and the legal punishment Zuiyufeizui configuration. The following reasons:

(3) does not match with the idea of punishment. Penalty is the last, last resort, only to non-criminal methods, such as civil, and administrative means to curb when not only be used. The administrative penalty if the perpetrator is still not reporting, tax authorities can conduct tax examination, tax evasion cases, if found, should be to dispose of or transfer of public security organs; if not, should be to verify its tax liability limit for tax payment,[link widoczny dla zalogowanych], due do not pay, and can be enforced. Judicial practice, the existence of a large number of
three, plus the amount of tax evasion to cancel the proportion of the standard, the amount taken by individual standard
(1) confused the tax return obligations and tax liability limits. Tax liability arising on the premise that the fact that the actual taxable, and although the statutory tax returns, and closely connected with the taxpayer, but its legal nature, it is the kind of government revenue management. The essence of tax evasion to evade tax liability, not to avoid paying tax reporting obligations. Obligation to produce tax returns are not necessarily the actual facts in taxable and tax liability exists for the need for taxpayers to declare the management of the tax authorities based on tax law and tax reporting period to determine whether to declare for the scale to be evaluation. For example,[link widoczny dla zalogowanych], the self-declaration of taxable taxpayers did not occur in the case of the facts should be reported, that is, zero reporting. So, do not file tax returns and can not be generalized to evade tax liability.

(2) does not meet the requirements of essential characteristics of tax evasion. The behavior of tax evasion is the fraudulent nature, manifested as subtle, non-openness. And This behavior of course with a fraudulent tax evasion, concealment opposite.
one general approach should be taken to cite the provisions of tax increases behavior

(1) complete list, although at a glance, easy to comply with the implementation, but prone to omissions, that the laws and regulations can not adapt to the complex reality. You can not completely prevent the exhaustive list, laws and regulations to ensure rigor, thoroughness. Fully-style legislation listed did not list in detail all the behavior of tax evasion, so that from the same criminal purpose, the implementation of the different forms of tax evasion behavior, but of the same nature, and have undergone the loss of tax consequences, but because of legislation technology's sake to make tax evasion behavior by different types of punishment.

】【body
With the establishment of market economy, social economic development, tax evasion rampant crime, which not only seriously damaged the tax collection and order, and inflicting a lot of tax loss. However, the crime of tax evasion of criminal legislation has serious flaws, many problems brought to the judicial practice, resulting in poor tax evasion against criminals in connivance of the objective existence and incidence of tax evasion behavior. The following, I briefly elaborate on this issue their own point of view: China paper Alliance finishing.

(2) contrary to the principle of conviction. Commit

刑法第二百 zero-one pairs of the behavior of tax evasion by means of a complete type enumeration method. In my opinion, fully-type list, while having But it also has a big drawback, especially for economic crimes legislation. For tax evasion,[link widoczny dla zalogowanych], non-exhaustively listed in the regulations should be taken. This is because:
(1) contrary to the principle of fairness. Large and small taxpayers, the taxpayer will be treated differently is not fair. Equality before the law, including penalties for violations of equal time. The same criminal acts should be subject to the same punishment to crime, the punishment can only be due to harmful levels of social behavior varies. Although the large amount of tax the taxpayer paid more than the country made great contributions, but work is work, too is too, merits and demerits can not offset, but we can not relax the standards of large taxpayers conviction. This is convicted under existing criminal law standard of a ten million yuan in taxes, corporate, tax evasion can be innocent nine hundred and ninety thousand yuan, and a one hundred thousand yuan in corporate tax, tax ten thousand yuan to constitute a crime, this phenomenon on the norms of social behavior is clearly a very wrong direction. Who belong to the subjective intent of any tax, according to the proportion of tax evasion conviction, in fact, benefit the ①
(2) easy to take this approach inconsistent with the tax laws. Such legislation can not adapt to the variability of tax laws and tax administration in the form from the perspective of the provisions of tax evasion way. Tax Law, along with the social and economic development and the changing social and economic system, tax system and collection system with the constant changes in development and change; other tax-related financial and accounting systems are constantly changing, such as The current computerized accounting and e-filing, etc. that were not there before. Therefore, the tax system and tax collection system is constantly changing process, the full form of tax collection from the perspective of limited tax approach is unrealistic, no matter how much a list of tax evasion methods, can not cover the entire extension of tax evasion behavior. More articles related to topics：

[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]