Legal Boundaries and Judicial Determination of Tax Evasion

Author: Mali
Publisher:
Publish Date: 2005-08-01
Features: With the continuous acceleration of China's market economy system reform, exploring the establishment of an investigation mechanism for tax evasion crimes and highly preventing tax evasion crimes have gradually been put on the agenda of regulating and standardizing the market economy order. Based on facts and guided by law is the principle of the investigative agency for tax evasion crimes; while reasonable tax avoidance and legal tax payment are the legitimate rights and legal obligations of taxpayers. What is the investigation of tax evasion crimes? How to understand the planning of reasonable tax avoidance? How to prevent the occurrence of corruption in the investigation of tax evasion crimes? These are all urgent new issues facing the investigative agencies for tax evasion crimes and the general taxpayers.
Comrade Mali, the author of this book, driven by a sense of political responsibility and dedication as a law enforcement officer, seized the opportunity and bravely explored, combining years of judicial practice experience. After completing the book "Investigation and Case Filing of Tax Evasion Crimes," he continued to write "Legal Boundaries and Judicial Determination of Tax Evasion Crimes." This is also a highly professional and practical reference book. The greatest feature of this book lies in the organic combination of theory and practice. The author flexibly applies relevant legal theories and practical experiences, deeply understanding the relevant provisions of the "Criminal Law" and the "Individual Income Tax Law." It not only proposes scientifically sound investigative methods for investigative agencies dealing with tax evasion crimes but also provides numerous valuable references and bases for taxpayers to pay taxes legally and reasonably avoid taxes.
The selected cases in this book are representative. Whether it is tax investigation agencies or taxpayers, through case analysis and case-based instruction, they can deepen their understanding of the relevant provisions of the "Criminal Law" and the "Individual Income Tax Law," thereby improving the case-handling capabilities of tax enforcement officers and the law-abiding awareness of taxpayers. Therefore, "Legal Boundaries and Judicial Determination of Tax Evasion Crimes" is highly instructive and worth reading.