| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 89 === Excerpts
In the recent years, the business tax revenue is nearly the majority one of our country tax revenue. The prosperity of industry and commerce brought that. The tax evasion situation happened, as the obligation of paying the business tax was common and frequent. According to our tax law, tax evasion could be punished in administrative sanction or in criminal penalty. In the theory, criminal penalty could force taxpayer to fulfill obligations of paying tax. About the legislatively purposive choice, criminal penalty are more advantageous than administrative sanction, but administrative sanction would punish for varies of complex behavior and has close relationship with daily life and immediate relationship with people. As administrative sanction system was unconformity, the effect that was going too far is as bad as not far enough. From the viewpoint of constitution, both of the punishments limit people right, to study the necessary and appropriate of the punishments is essential for us. Therefore, the subject of the article content is talking about act of business tax evasion and discussing the appropriate of punishment conditions. The content structure would be in parts of six chapters, and the summary as the follow:
Chapter Ⅰ Introduction. Explain the study motive of this thesis, the study method and the range.
Chapter Ⅱ Introduce the Business Tax Concept. In the beginning of this chapter will explain the business tax concept, meaning, and nature, and study the relationship between business tax and taxation principle. Describe the relationship between business tax right of obligation and debt, then, taxable constitute essential factor and the procedure of actual taxation.
Chapter Ⅲ Explain the Act of Business Tax Evasion. In this chapter will submit the concept of the business tax evasion, explain the meaning, and analyze behavior and the punishment type of business tax evasion. It will give common act of business tax evasion, set apart common business tax evasion and other business tax evasion, and sum up each related substantial precedent and law. Narrate the view of substantial precedent and discuss the flaw of law, then, discuss the law system and the explanation of dealing with the business tax evasion on the precedent view.
Chapter Ⅳ Compare the Business Tax Evasion with Tax Fraud. This chapter will explain the meaning and type of tax fraud, and study criminal responsibility and administrative responsibility of tax fraud. Analyze the quality of tax evasion behavior and the effect of law, and sum up the way of punishment and purpose of legislation. It will compare business tax evasion with tax fraud, and consult the legislation rules of punishment on tax evasion behavior from Japan, America, and German; compare and analyze punishable system for tax evasion and its position and effect from others countries.
Chapter Ⅴ To Express the Double Jeopardy Problem of Business Tax Evasion. This chapter deals with the difference of the administrative and criminal offender, consults others countries’ legislation and the academic theories, discusses whether the administrative sanction of tax is adopted to the theories of criminal penalty and the principle of no double punishment. With theoretical and practical discussion, it will also address the behavior of business tax evasion, and the problems of double punishment, after analysis will submit the proper principle and the function of explanation theory.
Chapter Ⅵ Conclusion and Suggestion. In the last part, I will sum up whole article’s conclusion and submit my suggestion to authorities to be its reference.
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