Forum pracy nad projektem wskrzeszenia The Forge

[defgf60hv]

On the criminal law system of tax evasion


Serious crime, the provision also provides for two cases must have:. First, the tax payable amount of tax evaded accounts for more than thirty percent; - is the tax amount in more than one hundred thousand yuan. Accordance with the \more than ten hundred percent of the tax until the tax behavior and stealing and tax evasion in ten million yuan total amount of tax payable thirty percent less than ten percent of the tax act does not constitute tax evasion is a crime. But the \. Under the \Obviously, the two terms of the law asked the two there is a conflict. In view of this,[link widoczny dla zalogowanych], I believe that China should improve the legal system of criminal tax evasion. First, is the enumeration method used and the general approach which combines the scientific definition of the concept of tax evasion. We say that the concept of a definition, not only a clear connotation of the concept. And the need to clear the extension of the concept; not only to reveal the appearance of the concept, but also to reveal its essence. But simply being listed with the concept of law can not reveal the nature of meaning, but only using the general method are too abstract and not easy to correctly understand. Therefore, the best way is to take a combination of both approaches to define the concept. Accordance with generally accepted tax theory, tax evasion is the subjective nature of intentional content do not pay taxes to pay the behavior of 0 or less of this,[link widoczny dla zalogowanych], our concept of tax evasion is defined as: \made, concealed, unauthorized destruction of books, vouchers, overstating expenses in the accounting books or columns, the column less income to tax authorities by refusing to declare a false declaration or tax return means,[link widoczny dla zalogowanych], which does not pay or pay less tax liability is tax evasion. \I personally think that this issue not only to solve the limits of existing laws on tax evasion Zuiyufeizui unknown problem, but with due regard to the economic development realities. From the current situation, the tax evasion Zuiyufeizui quantitative indicators as ten thousand yuan seems too small - from our practice, if the still ten thousand yuan as a standard, then at least more than half of taxpayers will into the ranks of tax evasion crimes, it should give due consideration to economic reality, the standard raise to five million. As for stealing the ratio of tax and the tax liability should be clear: \There are four main reasons: First, the actual inspection work and the corresponding tax because the tax work in practice, the tax authorities to audit the taxpayer a check is usually a taxable year. Second, if the yearly average, it will be too complicated, because there are a lot of taxpayers a tax year may occur dozens or even hundreds of document listed, not as income or columns, false statement of expenditures, etc., calculated as a percentage of each is clearly wrong. Third,[link widoczny dla zalogowanych], corresponding with the judicial practice, that the cumulative amount of a certain period as a basis. Fourth, instead of a tax year, choose a longer or shorter time mainly on account of the fiscal year, namely a fiscal year is a tax year,[link widoczny dla zalogowanych], tax, public security and judicial organs in the audit confirmed that the taxpayers and so steal to compare tax easier, more importantly, the year in a relatively stable tax policy. Again, the tax Zuiyufeizui the \element (only steal a tax deduction). \Primary consideration in making this provision is the first criterion mentioned above corresponds to. In fact, we can interpret it this way just five million is the absolute number of indicators of tax evasion, was given two penalty tax authorities is relatively indicators - is the first standard in the percentage of relative index of a deformation. Finally, to resolve legal conflicts. For this problem, I think the main thing is perfect, \Naturally, we should not include those \【= I (Author: Jiangsu Nantong Municipal Local Taxation Bureau Gangzha Branch) 20o1.2
More articles related to topics：


[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]

[link widoczny dla zalogowanych]