Obstructing tax collection, corporate (enterprise) management crime judicial application

Author: Zhou Hongbo
Publisher:
Publish Date: 2006-03-01
Features: Criminal Law is a fundamental law of our country, serving as a powerful tool to combat crime, protect human rights, maintain social stability, and promote economic development. It is closely related to every citizen and unit. The revised Criminal Law has been in effect since October 1, 1997, nearly eight years. With the passage of time, numerous new situations and issues have emerged in its implementation; new crimes have continuously appeared, and existing crimes have constantly evolved in terms of methods and forms. The Standing Committee of the National People's Congress has promulgated multiple amendments to the Criminal Law and legislative interpretations, while the Supreme People's Court and the Supreme People's Procuratorate have issued a series of judicial interpretations to address relevant issues in the implementation of the Criminal Law. It is essential to correctly understand and apply these newly promulgated legislative interpretations and judicial interpretations, accurately use the Criminal Law to combat new crimes and crimes in new forms in judicial practice, and effectively leverage the Criminal Law's functions of protecting social order and safeguarding human rights. At the same time, since the implementation of the Criminal Law, the theoretical community and the judicial community have conducted in-depth and meticulous research on it, achieving rich theoretical research results. How to systematically summarize,, and study these research findings and fully apply them to judicial practice, especially in the investigation and handling of criminal cases, to guide practical work and serve frontline practitioners, is also very important. To better study and organize criminal law theory and better guide and serve judicial practice, we have compiled the series "Judicial Application of Specific Crimes under the Criminal Law." The series addresses new situations and issues that have emerged in judicial practice since the implementation of the Criminal Law, adhering to the close integration of theoretical research and judicial practice. It conducts an in-depth, comprehensive, and systematic study of the key, difficult, and controversial issues in specific crimes under the Criminal Law, making it a practical series that "focuses on judicial practice and serves frontline practitioners." It is also a reference book that helps public security and judicial personnel fully and correctly understand specific crimes under the Criminal Law, thereby promoting and improving the quality of case handling. The series is guided by the fundamental theory of criminal law, based on frontline case-handling practice, and focuses on key, difficult, and controversial issues. It adheres to the close integration of criminal law theory and judicial practice, elaborating on the key, difficult, and controversial issues of specific crimes from the perspective of judicial practice. Through the analysis, reasoning, and argumentation of specific crimes, it resolves difficulties and ambiguities, provides guidance and references for frontline practitioners, and helps case handlers correctly grasp and understand the key points in case handling, enabling them to accurately analyze and address the difficult and ambiguous issues in their cases. The series emphasizes practicality. It achieves the integration of theory and practice, relying on typical cases in judicial practice, and studies and analyzes key, difficult, and controversial issues in judicial practice based on the provisions of the Criminal Law and legislative interpretations, judicial interpretations. Combined with typical cases, it explains and clarifies theoretical issues, providing theoretical guidance for the correct application of law in criminal judicial practice. The series emphasizes accuracy. This means that the discussion of each issue, especially the viewpoints proposed for controversial issues, must be supported by legal, theoretical, and practical evidence. The series pursues novelty. First, the content is novel, as the entire series is based on the latest laws, regulations, legislative interpretations, and judicial interpretations, using the latest theoretical research findings to analyze issues in case handling. Second, the format is novel, as it does not discuss specific crimes in terms of the four constitutive elements but directly studies and discusses the key, difficult, and controversial issues in the constitutive elements and judicial determination of crimes. Each book in the series focuses on specific crimes stipulated in the Criminal Law Part. Some books cover one chapter of the Criminal Law Part, while others cover one section or several sections of a chapter of the Criminal Law Part. The series focuses on the practical application of specific crimes under the Criminal Law, and each crime must have a specific practical foundation. However, Chapters of the Criminal Law Part— (Crimes Affecting National Security), Chapter 7— (Crimes Affecting National Defense Interests), and Chapter 10— (Military Personnel Violating Their Duties)—are rarely applied in practice by local judicial organs, lack practical research content and individual cases, or do not fall under the jurisdiction of local judicial organs. Therefore, this series does not include these three parts.