| Summary: | 碩士 === 中原大學 === 財經法律學系 === 89 === The penalty sanction of the Internal Revenue Code in the Republic of China is mainly composed of the tax evasion of the Tax Collection Law. So the center of this composition is the Tax Collection Law. As to the order, we describe the meaning, nature and characteristics of the tax crimes first; then discuss the constituting conditions of the Tax Penalty Sanction Code of the Republic of China and the rationale and property of the practice opinions in our country. At last, we discuss the disputes of the tax crimes in our country. The composition is divided into five chapters as follows:
ChapterⅠ Introduction. It describes the motif, methodology and scope of this study and states briefly the content of the other chapters.
Chapter Ⅱ The Basic Concept of the Tax Crimes. In this chapter, we illustrate the meaning of tax and the nature of the tax law relationship first and discuss the meaning, nature and characteristics of the tax crimes. We also roughly introduce the systems of the tax penalty sanction in Japan and USA.
Chapter Ⅲ The Comparison Observation of the Tax Evasion Penalty Legislation. By collecting the theory and practice opinions in Japan, Germany, USA and Mainland China, we hope to construct the proper penalty responsibility norm of the tax evasion and take it for the reference for the related appeal.
Chapter Ⅳ The Tax Evasion ---The Analysis of the Constituting. Conditions of the Internal Revenue Code ＃41.The adopted perspectives are the criminal jurisdiction and comparative jurisdiction. We use them to test the rationale of the constituting conditions and practice opinions of the penalty punishment of the Tax Collection Law in our country. The steps are as follows:
1. to collect the related national and foreign verdicts involved of the
tax crimes.
2. to analyze and explore the information gathered before:
(1)to induce the legal court opinions and attitudes toward the tax crimes.
(2)through comparing the laws and cases in Japan and USA, to observe the controlling degree of the law constituting conditions to the tax crimes. And take them for the reference to amend the laws in our country.
(3)through the law cases in our country, to observe the disadvantages of the present law.
3. through the analyses of above, to reconstruct the proper penalty
responsibility norm for the tax crimes in our country.
Chapter Ⅴ The Transfer Punishment, Accomplice and Charge of the Tax Evasion. In this chapter, we discuss the related questions of the transfer punishment, accomplice and charge of the tax evasion.
Chapter Ⅵ The Disputes of the Tax Crimes in Our Country. Based on the penalty condescension thought, it’s really not necessary to prosecute and sanction the behaviors slightly damaging the tax law relationship. So we try to provide a solution to this through comparing and observing the penalty policy in Japan, Germany and our country. And from the perspective of prevention of the tax crimes and double jeopardy, we compare the effects and backwashes of the penalty punishment (imprisonment and fine) and administrative sanction in preventing the tax crimes.
Chapter Ⅶ Conclusion. Here we state the conclusion of this composition and provide the amendment opinions toward the Tax Impose Law in our country.
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