涉税犯罪成因

【Abstract】wWw.shuoshilunwen.com As an important part of national economic life taxation came into existence with the nation. The nation has collected certain money and substance by force by right of political right and reallocated them to run the state organs normally and keep the benign development of social life. Taxation is a forced behior without taxpayers’will, so taxpayers disaccord usually with the national benefits. Because taxpayers try their best to weasel out the regulated obligation for their own interest, illegal taxation act come forth. In order to keep the order of taxation management, the nation takes strict sanctions against some acts through regulating them as crimes, therefore, crime involving tax comes into being. Crime involving tax has two senses: broad sense and narrow sense. In this article it refers to the broad sense. In broad sense refers to act of violation of national taxation regulation and infringing taxation levy system with severe plot and it shall be punished by criminal law. In recent years cases of crime involving tax he increased continuously with spreading scope and increasing amount and various measures. At the same time it he shown the collectivized and intellectualized trend. And collusion with taxation staff has appeared and to some extent it can’t be forbidden all the time. It becomes more severely. Individual cases over 100 million often appears and the amount of them is surprisingly high. According to statistics of national public security organs the number of cases of crime involving tax is 68025 from 1997 to end of 2003 and the total amount of tax dodging is RMB 151.173 billion. The erage amount of a case is RMB 2.2 million and it retrieved economic loss of RMB 38.8 billion through 7 years’strike and rectification. The existence of a large amount of phenomenon of crime involving tax has destroyed the order of socialist economy market and environment of fair competition and damaged legal sanctity. If there is taxation there will be a crime involving tax. If there is a crime involving tax there will be a struggle against the crime and a policy to fight with crime involving tax. “The precondition of cognition and analysis on criminal cause is usually the policy research in criminology”. So in order to prevent crime involving tax it is important to know it and analyze its cause of formation carefully. The cause of crime involving tax refers to organic integrity of all factors which cause the crime to occur and develop. It includes causes of economy and culture, legal system and main body of crime involving tax: our economic development process has decided slight sense of civil taxation; the cultural influence has caused civil psychology of the “Disliking tax”; improper division of legislation purview and imperfection of legal system he caused crime involving tax; one big inducement of crime involving tax is taxpayers’trusting to luck; manager’s poor ability and abnormity of executing the law provide crime involving tax a chance. Through the entire process of economic development ,the sense of civil taxation has experienced from passive obedience to extremely hate and in addition to extremely freshening and in the end it distorted someway. In primitive society there was only a taxation rudiment beyond of sense of taxation; in feudal society the economic condition of self-dependence caused the passive obedience of civil taxation without sense of right and duty sense of safeguarding tax law; in later period of feudal society and Kuomintang’s reign the nation endured the hey taxation burden and hated “tax”extremely because of the impaction of capital economic mode and influence of yearlong wars; in planned economy period of new China the civil sense of taxation was extremely slight as “without donation and tax”was the embodiment of advantage of social democracy; after reform and opening the situation of low productivity level and attention to benefit in market economy made some nations to evade duty to gain the profit and the sense of civil taxation distorted. In Chinese traditional culture the nations he a psychology of “Disliking tax”: by influence of Confuciani the nations produce emotion of “Disliking tax”; “Overtax is more than tiger”has become a bright spot of taxation culture which indicates the nations’fear and repulsion of taxation; history legacy of “Soviet model ”is the heiest burden in current Chinese taxation culture tradition. The series of taxation cultures indicate thenations’dislike of taxation and tax dodging and evasion are phenomenon of “illegal but logical”in the their mind. In the situation of slight sense of ratepaying, fearful psychology of “Disliking tax”and improper division of tax involved legislation purview, imperfection of taxation legal system and leak of articles about crime involving tax he increased the chance of committing crimes. The improper division of tax involved legislation purview leads to low-level legal grade and effectiveness; taxation legislative over concentrating on central authorities leads to crime involving tax of local protection; poor publicity of department process of self-set rules leads to illogical phenomenon of cooperation between the departments. Absence of basic law in taxation field leads to poor coordination between taxation laws; lagging of blank and modification of partial substantive laws brings deviation to the use of law; imperfection of taxation procedure cause the difficulty in execution; redundant taxation administrative explanations cause self-contradiction; lagging of criminal law legislation causes poor strike of crimes involved tax; because the regulation of taxation criminal law is much too rough it is lack of maneuverability. The series of legislation and legal system lead to leak of crime involving tax and increase its chance. One big inducement of crime involving tax is taxpayers’trusting to luck. By influence of market economy values taxpayers try their best to seek the biggest profit. Taxpayers’illegal and risk costs are extremely low while the illegal income is high. Adding their slight sense of taxation taxpayers he psychology of trusting a luck and they want gain profit from crime involving tax which increases a large amount of crimes. In management body the main reasons are: firstly abnormal government behior and severe local protection and phenomenon of local government interference in executing the law by taxation organs; secondly imperfect taxation law enforce mechani. Its main expressions are lack of taxation administrative organization system, low diaphaneity of executing the law and imperfect taxation guaranteeing and interior supervise mechani of executing the law; thirdly taxation stuff’s poor ability of executing the law. Its main expressions are popular lack of systematic knowledge of law,without forming model of thinking of taxation laws, poor ability of analyzing theory of law, lack of legal procedure and poor sense of witness; the existing problems during executing the laws such as inequitable and uncritical executing the laws, laggard measures, poor supervising and tipstaff’abusing rights; fifthly poor strike of illegal crime involving tax provides it a chance. Its main expressions are breach and dereliction of duty of taxation administrative organization of executing the law and the situation of not handing in the cases that should be handed in; public security organ’s uncritical registration of cases and phenomenon of “eating tax”; the problems of non-optimized combination of given rights and staff’s ability. The above existing reasons of crime involving tax lead to present criminal situation. The genetic analysis of crime involving tax is for preventing the crimes, which will achieve a leap of knowledge and contribute to our economic and social development.