刑法涉税新条目(国外英文资料).docVIP

刑法涉税新条款(国外英文资料) The amendment of the criminal law mainly changes the following content in comparison with the standard of criminal punishment of the original tax crimes. The term tax evasion has been replaced by evade paying taxes Criminal law amendment to the taxpayers to resort to deceit, hide false tax return or not declare behavior, not used for tax evasion in criminal law in the past, but the evade tax payment . The statement of guilt is changed from enumeration to generalizations The provisions of the original criminal law and the interpretation of the judicial interpretation and the enumeration of the following tax evasion modes: one is forgery, alteration, concealment, the destruction of the account book and the accounting certificate; The second is to spend more or less in the books; (3) refusing to report and pay taxes after notification by the tax authorities; Fourth, make false tax returns; After paying the tax, the tax shall be fraudulently obtained by false reporting or other means of deception. Criminal law amendment to escape pay taxes of summed up as taxpayer resort to deceit, hide the false tax return or not to declare , compared to the original narrative of crime of tax evasion charges listed completely has better generalization and openness. The penalty for sentencing of the sentence of 1.1.3 conviction and the penalty of the penalty shall be abolished Revised terms revised as evade taxes amount is bigger and accounted for over ten percent of the payable tax amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and concurrently fined; huge and accounted for over thirty percent of the payable tax amount, shall be sentenced to fixed-term imprisonment of not more than three years but not more than seven years, fine. , this shows the revised terms only determine sentencing standards but not in proportion to the amount and relevant provisions, the amount is rule by judicial organs according to the a