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Severely Punishing Tax-related Crimes According to Law: Commentary
The exceptionally serious case of crimes committed by Huang Zhenchi and other offenders who falsely made out special VAT invoices is shocking for it involves a huge sum of money and is very bad in nature. The tax-related criminals have caused enormous losses to the State's tax revenue, greatly disturbed and disrupted the country's normal economic order and seriously harmed the interests of the country and the people, they were given severe legal punishment that served them right.
Severely punishing tax-related criminals according to law fully demonstrates the staunch determination of the Party Central Committee and the State Council in rectifying and standardizing the market economic order and legally striking telling blows at tax-related crimes.
Tax-related crimes are extremely harmful. Taxation is the main source of the State's financial revenue, as well as an important economic lever for the country to exercise macro-control. Taxation has an essential link with the country, it was a product emerged after the birth of the State when human society developed to a certain stage. In order to guarantee the normal operation of the State machine and to maintain social stability and fair distribution, it is necessary for the State to apply its political power to do a good job in tax collection. Tax revenue embodies the painstaking labor of the masses of the people and represents the interests of the State. The fact that tax-related criminals act recklessly, resort to every expedient and perpetrate tax evasion and tax fraud has seriously affected the healthy operation of the national economy and greatly harmed the interests of the country and the people; they seriously poisoned the current tendencies of society, worsened the investment environment and disrupted the excellent situation in regard to reform, opening up and socialist modernization drive, without giving them severe punishment, it would be impossible to assuage popular indignation.
Since the conference on attacking fraudulent gains of export tax rebates held by the State Council last October, the State has launched a mammoth special struggle against the crimes of fraudulent gains of export tax refunding and false making out of special value-added tax invoices, has quickly investigated and prosecuted a batch of major and serious cases of extremely bad influence, has deflated the swollen arrogance of the criminals and has thus won gratifying, phased victory. The present severe strike at the exceptionally serious criminal activities of falsely making out special VAT invoices, which were committed in Guangdong's Chaoyang, Puning and other places, represents a major achievement gained in the attack on the grave criminal activity in the economic field, and an important move taken to energetically rectify and standardize the market economic order, it encourages us to mobilize the masses to launch an in-depth struggle against tax-related crimes.
In severely punishing tax-related crimes according to law, we must try comprehensive treatment of cases and seek both temporary and fundamental solution of the problem. Cases of tax-related crimes have frequently taken place in many parts of China in recent years, some of them are shocking for they are large in scale and involve a large number of personnel and a huge amount of money, this matter exposes weaknesses and loopholes in our work. Some of the cases unveil that our laws and regulations are not strict enough, our supervision and management are not forceful; and that some tax law executors were collaborating with the criminals, criminals inside and outside worked in collusion with one another and custodians themselves turned thieves. In attacking tax-related criminal activities, we should turn our eyes inward, analyze internal reasons; we should not only lash out at those criminals who are directly engage in fraudulent gains of export tax rebates and falsely make out special VAT invoices, but should also resolutely attack those State functionaries who participate in, support, connive at and shield corrupt elements who are engaged in criminal activities. We should further purify the taxation ranks, strengthen the construction of the tax departments themselves, quicken the pace of China's taxation reform and earnestly plug loopholes and firmly establish fence in the aspects of structure, mechanism, and system.
Combating tax-related criminal activities, rectifying and standardizing market economic order is a major economic problem, as well as an important political issue; it is an urgent practical task, as well as a long-term arduous task which cannot be accomplished at one stroke. We should both rely on the resolute investigation and prosecution conducted by tax authorities and the severe attack launched by judicial organs, and should fully mobilize and encourage the masses to exercise supervision and give timely reports, so as to progressively and successfully deepen the severe crackdown on tax-related criminal activities and fundamentally change the chaotic situation in the market economic order, thereby constructing a good economic and social environment for the sustained, healthy and rapid development of the national economy.
This article, written by Our Commentator, is printed on Page 2 of People's Daily on May 12.
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