Dissertation > Political, legal > Legal > Chinese law > Criminal law > Sub-rule

On the Legislative Defects and Perfection of tax evasion

Author YaoDan
Tutor DongYuTing
School Heilongjiang University
Course Criminal Law
Keywords tax evasion Legislative defects Legislation the Criminal Law Amendment
CLC D924.3
Type Master's thesis
Year 2011
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Since reform and opening, along with the development of the socialist market economy, tax evasion has become increasingly rampant, a serious impediment to our economy forward, the impact of China’s tax revenue. Tax evasion has been hit in China are the focus of the judiciary is of the highest incidence of the tax crimes involving the most extensive type of a crime, so the work of preventing and combating tax evasion is becoming increasingly important and urgent to study tax evasion is also of great significance. Tax evasion as a criminal law amendment to the revised charges, to some extent make up for past tax evasion conviction and sentencing on the lack of any one of the legislation but have not completely been a fundamental solution to the existing legislative defects. This legislative history of tax evasion a crime, the legislative status of tax evasion and of crime, tax evasion, and there are still defects in the legislation of tax evasion Offense in four major areas were discussed. The legislative history of tax evasion crimes mainly stolen in China and the world, tax evasion cases have been summarized Crime discussion of tax evasion and criminal elements of the crime subject, object of the crime, crime and criminal objective and subjective aspects are discussed. Legislation on tax evasion described defects, specifically the amendment of the Criminal Code be amended tax evasion still exists after all the legislative shortcomings, and propose appropriate legislative proposals to further improve in order to promote the study of theory and practice related issues. A summary of the conclusion of the full text of this article summarized the main points of carding.

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