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The case of new types of tax evasion Summary of the Symposium


Amount of tax evaded units have reached the starting point of crime, some units may not meet, but certainly at least one unit is bound to constitute a crime. There must be three units in a crime is constituted, this case, the premise of the defendant constitute a crime there is, so will not be held criminally accused innocent defendant. Second, each of the three units of a crime that the defendant could not identify the premise. Whether the sentencing of three defendants convicted of the problem units, some experts believe that the three defendants in the amount of tax evaded and accounting units,[link widoczny dla zalogowanych], respectively, over the same period the proportion of tax payable can not identify the fact that the case of three units should not be convicted and punished. Otherwise, it will run counter to the facts as the basis and law as the criterion of legal principles. Confirm the facts of the crime. Is a prerequisite for conviction and sentencing. Three units in this case the total amount of tax is 42 million, the company may be dry and Shule Gong Sheng Division evasion are extremely rare, the law has not yet reached the starting point tax evasion, and tax evasion particularly Shengyi Gong Division,[link widoczny dla zalogowanych], only one of its constitute tax evasion. In that case, the Secretary can only be Shengyi Gong crime. The other two companies guilty. Of course, there are also guilty of the two companies and a company the possibility of innocence. Pay attention to crime and criminal guilt considerable ego and the principle of their sins themselves, should not be borne by someone else,[link widoczny dla zalogowanych], it can not because the specific amount can not be identified to units across the board to all three defendants guilty. Some experts suggested that knowing that there are units which constitute a crime not to pursue a criminal indulgence, so it should be convicted and punished in the three units. Found in the specific amount of crime, since they can not distinguish between the amount of their crimes can mean three companies split in order to identify, so that the accused is also more fair. Another scholar suggested that the case should be regarded as a unit of crime, the other two units are used for tax evasion defendant. Because, in this case, only three units set up a company is real, is real investment. The other two units were to be false when the capital was established, the defendant was borrowed from relatives and friends of the identity card to the private economic zones set up the company, the registered capital of no place. In fact, the case appears to be three units, in fact, is a candidate for a business premises,[link widoczny dla zalogowanych], operating the same business. Criminal pay attention to . 74 - should be considered as individuals, for tax evasion by the defendant, the case should be identified as the real instrument the company that set up a tax. In the treatment can follow the principles of criminal law Modesty, the amount of the individual as determined that all units added to the head, so that the defendant will not have too heavy in terms of handling the situation. Third, the three co-defendants units constitute a crime problem. Some scholars believe that the case involves a common criminal. Can also have a common criminal tax evasion, tax evasion case, the three units have a common purpose, and three operating units in a person under the common purpose of tax evasion is obvious, some said the case has fully co intentional. At the same time as the unit of the accused person in charge of the three defendants will occult the operating income recorded in the same account, and have a common tax evasion behavior. Three units have common case of tax evasion defendant criminal intention, but also the common crime of tax evasion, it should be recognized as a common crime. Identified a common crime. Also addresses the problem of the case on technical operations, the three units do not have to be sure the amount of their tax to their sentencing and distress, and can follow the three units involved in a number determined the amount of crime, that is all to the total number identified. Some experts suggested that although the present case have a common purpose. But not common behavior, do not have a common junction point of behavior. A unit tax and the other two units are independent, they are independent of tax evasion behavior. So the case is not a common crime. Also, if the crime and identified by three units of the total amount of crime identified the amount of their respective words. The defendant is concerned, the three will result in the total amount of crime found in the defendant's head results. Some people think that tax evasion does not exist a common crime. Article 201 of the Criminal Code of actors is the taxpayers, can also be a natural unit, and certainly is a unit or a natural person. Because the amount of tax evaded the law is clearly more than I million under 10 million, and accounted for 10% of tax payable not more than 30%. There can not be two or more principal amount together, every joint of a corresponding amount should be increased, otherwise, two or more units together, it is easy to reach I million or more under 10 million. This actually reduces the threshold of crime, and to lose the amount of crime actually standard. (Author: Politics and Law,[link widoczny dla zalogowanych], Shanghai Jing'an District Court) (Editor: Iraqis)
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