{"id":2326,"date":"2024-11-22T09:12:41","date_gmt":"2024-11-22T06:12:41","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=2326"},"modified":"2024-11-22T09:12:41","modified_gmt":"2024-11-22T06:12:41","slug":"procedural-features-of-combating-tax-crimes-in-the-peoples-republic-of-china","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/procedural-features-of-combating-tax-crimes-in-the-peoples-republic-of-china.html","title":{"rendered":"PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE PEOPLE’S REPUBLIC OF CHINA"},"content":{"rendered":"

PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE PEOPLE’S REPUBLIC OF CHINA<\/h1>\r\n
\r\n

\u2116 9 (196) 2024<\/strong><\/p>\r\n

DOI 10.46320\/2073-4506-2024-9-196-432-435<\/strong><\/p>\r\n

Pages 432-435<\/strong><\/p>\r\n

MATYUNIN Oleg Valerjevich<\/strong>
\r\npostgraduate student of the State University for the Humanitarian sciences, managing partner of the Moscow law office “Matyunin and Partners”, head of the reception principle of the Commissioner for the Protection of the Rights of Entrepreneurs in Moscow on issues of development and consequences in the field of economic activity<\/p>\r\n

PROCEDURAL FEATURES OF COMBATING TAX CRIMES IN THE PEOPLE’S REPUBLIC OF CHINA<\/strong><\/p>\r\n

The article examines the features of legal regulation of activities to combat tax crimes in the PRC. The author examines the system of tax crimes and offenses, the system of bodies involved in the criminal prosecution of tax crimes, the procedure for initiating and investigating criminal cases on tax crimes, and notes the characteristic features of criminal proceedings in this category of cases. The research method combines historical, logical, formal-legal and comparative-legal methods. The author draws attention to the fact that in the tax and criminal-procedural law of the PRC there is no special regulation of initiating a criminal case on a tax crime. In the PRC, tax crimes are investigated by public security agencies or the People’s Prosecutor’s Office, and not by the Investigative Committee, as in Russia. The main feature of the activity to combat tax crimes in the PRC, according to the author, is the nature of the working interaction of administrative and law enforcement agencies aimed at countering tax crime. As a result of the study, the author comes to the conclusion that the criminal procedure in China is similar to the Russian one, but with a number of unique features. The author considers the establishment of truth as a basic value of the criminal process and some other procedural rules worthy of borrowing.<\/p>\r\n

Keywords:<\/strong> criminal procedural law of the PRC, criminal liability for tax crimes in the PRC, law enforcement agencies of the PRC, tax authorities of the PRC, detection and suppression of tax crimes in the PRC, people’s police of the PRC.<\/p>\r\n

\r\n

\u2116 9 (196) 2024<\/strong><\/p>\r\n

\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 432-435<\/strong><\/p>\r\n

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