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The problem of tax evasion and several liability provisions modified Administration Law

Author: HeXiaoWang From: www.yourpaper.net Posted: 2009-06-13 06:42:25 Read:
[Abstract] Administration Law concept of tax evasion should be changed to tax evasion, tax evasion and the concept is not in line with the meaning of a word, not in harmony with the concept of a modern tax, not in line with international practice. Legislation Statement of tax evasion should not be used to enumerate means, and should define the essence of deception and concealment. Tax evasion is a violation of the tax laws and administrative regulations of the act, and the general violations should not be as tax evasion. The revised tax evasion legislation should be combined with sound tax liability system.
[Keywords] tax evasion; tax evasion; legislation to improve

Tax evasion is the founding of the beginning of a concept, the relevant legislation has changed several times. Modified the amendment of the Criminal Law of the People's Republic of China (hereinafter referred to as the "Criminal Law") (vii) of the 201 original provisions of Tax Evasion, "PRC Tax Administration Law" (hereinafter referred to as the "Administration Law") again The amendments have also been included in the legislative plan of the Standing Committee of the National People's Congress. In this paper, the modified several issues about tax evasion administrative liability provisions of the "Administrative Law", to do some preliminary analysis of

First, tax evasion and tax evasion: Name the need for change

"Criminal Law Amendment (g) has been made on charges of tax evasion sin modify specific name pending judicial interpretation of the Supreme People's Court. Any person who is found guilty of the offense to determine that there are two views: one is called tax evasion; called to avoid paying taxes sin. "Administrative Law" also need to be modified on the name of tax evasion. This is not just modified to adapt to the Criminal Code, but its inner necessity.
Better meet the needs of a tax evasion than tax evasion concept meaning. Tax evasion is a new coinage in modern Chinese. Tax evasion in the use of the word "steal" a metaphor, by the word "steal" included theft, secretive act, sly meaning Yiyu through deception to conceal the the way illegal possession of the tax paid to the State. But tax evasion term, after all, does not meet the basic meaning of the word "steal" is usually understood. Basic meaning of "stealing", "Ci Hai" explanation is: "Pirates of the thing people do not know the day steal." Interpretation of the "Modern Chinese Dictionary" is: "privately take something away from the others, according to the existing . Tax evasion is not obtaining property from others to seek not pay or less pay but shall deliver the property in some way. Tax evasion is a legal concept, the wording should be rigorous. Taxpayers, tax evasion, escape obligations instead of stealing property, there is no need to "steal" blamed. Changed to tax evasion concept more in line with the meaning of a word, but also reduce the concept of personality evaluation and emotional imply, reduce misunderstanding and unnecessary defenses.
2 tax evasion than tax evasion concept more in line with the concept of a modern tax. Tax evasion is not a traditional concept. The ancient Chinese evade payment of tax obligations behavior not called tax evasion. The Republic of China is not tax evasion concept. After the founding of the PRC in 1950, in 1951 the first batch of interim regulations on taxation, most of them there is no tax evasion concept was a different concept to the alleged tax evasion behavior came to be known, anonymous tax, tax evasion, short drain tax. "Fiscal Evasion with behavior in the" Provisional Regulations on excise "," Urban Real Estate Tax, "" the wording of the paragraph "of Fiscal Evasion with respect to Taxes on Income," Fiscal Evasion "is a word together rather than tax evasion evasion two words. "Five evils" of tax evasion concept to popularize. "Five Anti" movement is a political movement, the term tax evasion is a product of the political movement. Of course, the concept of political movements left can also be used as a legal concept, but tax term with tax first implication, not with the concept of a modern tax coordination. In modern society, the rights of the people is based the tax is only based on the interests of the people, is the legitimate and necessary; tax is due to their own interests and the public interest should be sharing obligations, not an override people's rights top of the inherent things. Tax evasion but the word brought some imply that seems contrary to this: it gives the impression that taxes are paramount, without the legitimacy of the reason, not pay taxes to the state, was accused of theft, theft, inherent as stealing other people's property . On the contrary, the concept of tax evasion can avoid this feeling, is tax evasion expression evade legal obligations, more objective and accurate.
3 tax evasion than tax evasion concept more in line with international practice. From the horizontal comparison abroad no concept of tax evasion, the concept is usually used for tax evasion. The tax provisions of the offenders, each country has a sanction equivalent within the context of tax evasion and tax violations, are generally required to be sanctioned, but there are great differences in the specific provisions of the sanctions, and not call it tax evasion. As in the United Kingdom, the substantive law of tax penalties for violations by the taxes to be provided, using the concept of different tax returns and financial statements are not true, and providing false information to the Internal Revenue Service, tax evasion, fraudulent, The modifications Tax understand the desire to tax evasion and dishonesty, false statement or negligence led to less reporting, have different penalties. . "Another example is the United States, the provisions of the administrative penalty aspects of negligence, substantial underreporting of value judgments substantive misrepresentation, alleged fraud, fraudulent undeclared punishment; criminal sanctions, the provisions of the acts of misconduct intends to fill in the knowledge that it was wrong or fraudulent content acts of misconduct, intentional tax evasion felony such as punishment. because the institutional, legislative mode is not the same as in the Chinese tax evasion can not correspond completely with a concept in English English typical, close to the Chinese tax evasion and the term of the term should be ta evasion, "evasion oftaxes" attempt to evade or de-feat tax "or" tax fraud ", etc., but the" evasion "," evade " "defeat" "fraud" and other words, do not "steal" meaning. "eva-sion", "evade" escape "," escape "that translated into Chinese should be translated as" tax evasion ";" equivalent of defeat "" failed to make "," so vain "meaning;" fraud "is the meaning of" fraud "Criminal Law and Administration Law," translated into English when the tax term is usually translated as "tax evasion" in English no tax evasion meaning the same word, can not be literally translated, can only paraphrase, similar to English word "tax evasion" instead.

Second, the substance and means: Legislative formulation select

How to define tax evasion (ie tax evasion, the current legislation has not been modified, the following still use tax term)? "Five evils" period, the popularity of tax evasion concept, but the legislation does not define tax evasion, tax evasion does not distinguish, and the theft of state assets , jerry-built housing with total merger deal with the punishment. Tax evasion did not form a separate usage separately defined and separate liability. From the early 1950s to begin drafting the draft penal code, originally provided for tax evasion, and later changed to the crime of tax evasion, 1979 "Criminal Law" was given as tax evasion crimes. Blank guilt for a long time after the enactment of the Criminal Code, there is no exact definition of tax evasion. Earliest definition of tax evasion in February 1982, "the Foreign Enterprise Income Tax Act Rules, its Article 45 provides that:" tax evasion, the taxpayer intentionally violated tax law, forged, altered, destroyed books, notes or billing credentials, falsifying and overstating costs, expenses, concealment, less taxable income or the amount of income to evade tax, or get back the taxes already paid illegal. "but this definition only applies to the field of foreign enterprises income tax, does not have a universal applicability. March 1986 "issued by the Supreme People's Procuratorate, People's Procuratorate economy Attorney in cases directly accepted standard (Trial)", the tax evasion definition of the crime: "the crime of tax evasion is the taxpayer intentionally violated tax laws, deception, hidden mite other ways to evade taxes, the circumstances are serious behavior. "tax collection and administration of the Provisional Regulations issued in April 1986 to tax evasion and illegal defined as:" Tax Evasion: refers to the taxpayer to use deception, concealment and other means to evade the tax act. "1992 the "punish tax evasion and refusal to pay taxes crime" and "Administration Law of the annual National People's Congress Standing Committee redefine tax evasion:" Taxpayers take forgery, altering, concealing, unauthorized destruction of bookkeeping, accounting documents, multi-column in the books spending or column understating incomes or means of false tax returns, unpaid or underpaid tax payable and tax evasion. "two laws will also withholding agents used such methods, non-payment and to pay less, net of tax collected behavior, defined as tax evasion. 1997 Criminal modify and 2001 Administration Law "modified" by the tax authorities have notified refusing to declare "to be included in the tax evasion areas.
Seen, in the past, the formulation of tax evasion in two different ways: First, from a substantive point of tax evasion, given the generalization type expressions, such as the "Provisional Regulations on Administration of Tax Collection; performance of that specific means of angle from tax evasion behavior given The enumerated type representation, the current legislation is in this way.
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