The criminal legislation on tax crimes in ancient China originated in the Xia

Shang and Zhou dynasties

took shape in the Qin and Han dynasties

and gradually diversified through the Tang

Song

Yuan

Ming and Qing dynasties. In modern China

although the tax crime legislation has been improved

there are still deficiencies such as scattered provisions. In the 30 years after the founding of New China

there was no direct and mature tax crime legislation

and the criminal legal norms of tax crime legislation were scattered in some administrative regulations and non-regulatory documents. Over the past 30 years after the reform and opening up

China's criminal law has regulated as many as 21 kinds of tax crimes

and the legislation on tax crimes has been improved day by day

which has not only further tightened the criminal law network for punishing tax crimes

but also gradually highlighted the respect and protection of human rights

and further enhanced the image of China as a great country building a country under the rule of law.