Subject of unit crime
Unit crime has the following characteristics:
(1) The subject of a crime must be a company, enterprise, institution, organ or group.
(2) Subjectively, there must be an intention to seek illegal benefits for the unit. The unit collective or its responsible person makes a criminal decision and implements it through the directly responsible personnel.
(3) must be limited to the special provisions of the criminal law. Units only bear criminal responsibility for crimes that can be constituted according to the criminal law.
Tip: Those that do not belong to the unit crime are:
(1) If a company, enterprise or institution established by an individual commits a crime, it will not be punished as a unit crime.
(2) After the establishment of companies, enterprises and institutions, their main activities are to commit crimes, not to be punished as unit crimes.
(3) If an individual embezzles the name of a unit to commit a crime, and the illegal income is divided equally among the individuals who commit the crime, it does not belong to a unit crime.
(4) Crimes committed by ordinary members of a unit are not unit crimes.
(5) A crime unrelated to the operation and management activities of a unit is not a unit crime.
(6) It does not constitute a unit crime to seek illegal benefits only for individuals or a few members of the unit.
(7) There must be a unit crime charge clearly stipulated in the specific provisions of the Criminal Law. If there is no provision, it shall be convicted and punished in accordance with the provisions of the Criminal Law on crimes committed by natural persons, and the unit crime cannot be recognized.
The punishment principle of unit crime is: to impose a fine on the unit, and to impose penalties on the directly responsible person in charge and other directly responsible personnel, that is, the so-called two-penalty system.
Example A is the legal representative of a Sino-foreign joint venture. In a certain tax year, the enterprise evaded tax by not recording sales, falsely claiming that the original list of sales statistics was lost, etc., accounting for 15% of the taxable amount of the enterprise. The determination of this behavior is correct ().
A.a constitutes the crime of tax evasion, with a single fine.
B.A. constitutes the crime of tax evasion, and the two-penalty system is applicable.
C. if the enterprise constitutes a crime of tax evasion, it will only be fined.
D. if the enterprise constitutes a crime of tax evasion, the two-penalty system shall apply.
Answer: d
Analysis: The examination point of this question is the characteristics of unit crime. According to the regulations, if a unit commits the crime of tax evasion, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be fined, which is the so-called two-penalty system.