On the Punishment Obstruction Clause in Tax Evasion Crime
"The Seventh Amendment to the Criminal Law"has added a provision to prevent the punishment of tax evasion.To apply this clause correctly,it is necessary to accurately grasp its application conditions and conduct strict regulatory scrutiny.The punishment and obstruction clauses for tax evasion in our country are too lenient,and the power of the tax department is too heavy.The application of obstruction clauses without a limit on the amount also violates the principles of fairness and justice.It is necessary to set limits on the amount of tax evasion that the penalty obstruction clause applies to,clarify the deadline for limiting the payment of taxes,and set standards for transferring tax evasion cases to public security and judicial organs to prevent tax authorities from abusing their power.In order to prevent job-related crimes in this field,attention should also be paid to the role of disciplinary inspection and supervision.
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