| 英文摘要 |
In response to Money Laundering Control Act, the tax collection authorities have utilized financial intelligence to uncover numerous instances of businesses evading business tax registration through online transactions and concealing business income using personal accounts, among other forms of tax evasion. This article, based on over a decade of tax audit experience in business tax and corporate income tax, has observed a significant increase in the number and magnitude of violations compared to the past. Moreover, the substantial amount of tax evasion resulting from such passive noncompliance is a cause for concern in terms of the level of fairness in a free market economy. However, in our country, the obligation to report undeclared corporate income tax is only subject to additional tax assessments and penalties for delayed filing, without imposing penalties specifically for tax evasion. Furthermore, the interpretation of tax evasion crimes has been restricted in judicial practice, limiting their applicability to cases involving fraudulent acts and other proactive behaviors as stipulated in Article 41 of the Tax Collection Act. Therefore, it seems that our country shows greater tolerance towards acts of underreporting or non-reporting of taxes, and this article aims to delve into whether this approach aligns with a fair and just social order.
Firstly, this article begins by discussing the guiding principles, purposes, and distinctions between administrative penalties and criminal punishments. It then proceeds to analyze the differences between tax order penalties for undeclared and declared cases in the context of corporate income tax, examining the determination of tax evasion and relevant regulations on tax administrative penalties. The aim is to ascertain whether these differences violate tax fairness. Furthermore, by studying legislation examples of tax criminal penalties in other countries and analyzing cases of business tax, the article explores why passive inaction resulting in significant tax evasion, when viewed from the perspective of the "severity of harm to legal interests," is not subject to criminal punishment, which is even more severe than proactive actions. Additionally, it delves into the discussion of the tax evasion crime as stipulated in Article 41 of the Tax Collection Act, examining the protection of legal interests and the constitutive elements. Lastly, the article proposes recommendations for preventing various instances of tax evasion. Furthermore, by exploring audit practice cases, the article identifies their shortcomings and presents recommendations to address the inconsistencies. These suggestions are intended to serve as references for future amendments to the existing relevant laws and regulations regarding tax enforcement practices. |
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