{"id":908,"date":"2012-08-21T22:30:36","date_gmt":"2012-08-22T02:30:36","guid":{"rendered":"http:\/\/www.jefflilaw.com\/?p=908"},"modified":"2012-09-05T09:53:24","modified_gmt":"2012-09-05T13:53:24","slug":"%e9%80%83%e7%a8%8e%e6%98%af%e4%bb%80%e4%b9%88%ef%bc%8c%e5%a6%82%e4%bd%95%e8%be%a9%e6%8a%a4%e4%ba%8c","status":"publish","type":"post","link":"https:\/\/jefflilaw.com\/zh\/tax-evasion-what-is-it-and-how-to-defend-ii\/","title":{"rendered":"\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4\uff08II\uff09"},"content":{"rendered":"<p><em>\u00a0\uff08\u7eed\uff09<\/em><\/p>\n<p><strong>\u4e00\u822c\u6210\u529f\u7684\u9632\u5fa1<\/strong><\/p>\n<p>\u5bf9\u4e8e\u6545\u610f\u9003\u7a0e\u7684\u6307\u63a7\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u4f7f\u7528\u591a\u79cd\u6297\u8fa9\u7406\u7531\uff0c\u5e76\u6709\u53ef\u80fd\u80dc\u8bc9\u3002\u5176\u4e2d\u6700\u5e38\u7528\u7684\u662f\u7f3a\u4e4f\u5fc5\u8981\u7684\u610f\u56fe\uff08\"\u6545\u610f\u9003\u7a0e\"\uff09\u3002<em>\u72af\u7f6a\u610f\u56fe<\/em>).  \u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u81ea\u5df1\u53ea\u662f\u7c97\u5fc3\u5927\u610f\u6216\u9c81\u83bd\u884c\u4e8b\uff0c\u800c\u5bf9\u6784\u6210\u72af\u7f6a\u7684\u4e8b\u5b9e\u5e76\u4e0d\u77e5\u60c5\uff0c\u5219\u5f88\u53ef\u80fd\u4e0d\u7b26\u5408\u6709\u7f6a\u610f\u56fe\u7684\u8981\u6c42\u3002\u5728\u8bc4\u4f30\u7eb3\u7a0e\u4eba\u662f\u5426\u5177\u5907\u88ab\u5224\u9003\u7a0e\u7f6a\u6240\u9700\u7684\u610f\u56fe\u65f6\uff0c\u6cd5\u9662\u4f1a\u8003\u8651\u591a\u79cd\u56e0\u7d20\uff0c\u5305\u62ec\u7eb3\u7a0e\u4eba\u7684\u667a\u529b\u6c34\u5e73\u3001\u4e00\u822c\u5546\u4e1a\u77e5\u8bc6\u4ee5\u53ca\u4ee5\u524d\u4e0e\u7a0e\u52a1\u673a\u5173\u6253\u4ea4\u9053\u7684\u7ecf\u5386\u3002.<\/p>\n<p>\u540c\u6837\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u96c7\u7528\u5e76\u5b8c\u5168\u4f9d\u8d56\u4e13\u4e1a\u4eba\u5458\u51c6\u5907\u62a5\u7a0e\u8868\uff0c\u7ed3\u679c\u53d1\u73b0\u62a5\u7a0e\u8868\u6709\u95ee\u9898\uff0c\u5e76\u6210\u4e3a\u9003\u7a0e\u6307\u63a7\u7684\u4f9d\u636e\uff0c\u90a3\u4e48\u53ef\u4ee5\u5408\u7406\u5730\u8ba4\u4e3a\u7eb3\u7a0e\u4eba\u5bf9\u72af\u7f6a\u884c\u4e3a\u5e76\u4e0d\u77e5\u60c5\u3002\u6216\u8005\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u8fa9\u79f0\uff0c\u4ed6\u6216\u5979\u53ea\u662f\u758f\u5ffd\u5927\u610f\uff0c\u6ca1\u6709\u53d1\u73b0\u62a5\u7a0e\u8868\u4e2d\u7684\u9519\u8bef\u3002\u65e0\u8bba\u54ea\u79cd\u60c5\u51b5\uff0c\u90fd\u53ef\u80fd\u65e0\u6cd5\u8bc1\u660e\u5fc5\u8981\u7684\u610f\u56fe\u8981\u7d20\uff0c\u4ece\u800c\u5bfc\u81f4\u7eb3\u7a0e\u4eba\u65e0\u7f6a\u91ca\u653e\u3002.<\/p>\n<p>\u6700\u540e\uff0c\u4e0e\u4e00\u822c\u5211\u6cd5\u539f\u5219\u76f8\u540c\u7684\u662f\uff0c\u5982\u679c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u5728\u63d0\u51fa\u6307\u63a7\u65f6\u4f9d\u636e\u7684\u662f\u4e0d\u6b63\u5f53\u83b7\u53d6\u7684\u8bc1\u636e\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u6709\u5f88\u5927\u7684\u80dc\u8bc9\u673a\u4f1a\u3002\u6d89\u53ca\u4e0d\u5f53\u83b7\u53d6\u8bc1\u636e\u7684\u6297\u8fa9\u7406\u7531\u6709\u591a\u79cd\uff0c\u8fd9\u65b9\u9762\u7684\u6cd5\u5f8b\u6848\u4f8b\u4e5f\u5f88\u591a\u3002\u6211\u4eec\u4ec5\u4ee5 2007 \u5e74\u5b89\u5927\u7565\u7701\u6cd5\u9662\u7684\u4e00\u4e2a\u6848\u4f8b\u6765\u8bf4\u660e\u8fd9\u4e00\u539f\u5219 <em>R. v. Borg\u3001, <\/em>2007 ONCJ 451\u3002.<\/p>\n<p>\u5728\u672c\u6848\u4e2d\uff0cCRA\uff08\u5f53\u65f6\u7684 CCRA\uff09\u4e8e 1995 \u5e74 4 \u6708\u6307\u6d3e\u4e86\u4e00\u540d\u5ba1\u8ba1\u5458\u68c0\u67e5\u7eb3\u7a0e\u4eba\u7684\u8d26\u7c3f\u548c\u8bb0\u5f55\uff0c\u884c\u4f7f\u4e86\u90e8\u957f\u6839\u636e\u300a\u7a0e\u6cd5\u300b\u8d4b\u4e88\u7684\u5ba1\u8ba1\u6743\u529b\u3002 <em>\u6240\u5f97\u7a0e\u6cd5<\/em> (\u8be5\u6cd5\uff09\u30021996 \u5e74 3 \u6708 16 \u65e5\uff0c\u5ba1\u8ba1\u5458\u5c06\u7eb3\u7a0e\u4eba\u7684\u6863\u6848\u79fb\u4ea4\u7ed9\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fdb\u884c\u7279\u522b\uff08\u5211\u4e8b\uff09\u8c03\u67e5\u3002\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u884c\u4f7f\u4e86\u8be5\u6cd5\u7b2c 231.2 \u6761\u89c4\u5b9a\u7684\u7279\u522b\u8c03\u67e5\u6743\uff0c\u4ece\u7eb3\u7a0e\u4eba\u7684\u4f1a\u8ba1\u5e08\u548c\u5176\u4ed6\u7b2c\u4e09\u65b9\u5904\u83b7\u5f97\u4e86\u6587\u4ef6\u3002\u968f\u540e\u4e8e 1997 \u5e74 7 \u6708 9 \u65e5\u83b7\u5f97\u641c\u67e5\u4ee4\uff0c\u5e76\u4e8e 1997 \u5e74 7 \u6708 10 \u65e5\u6267\u884c\u3002\u7eb3\u7a0e\u4eba\u6700\u7ec8\u4e8e 1998 \u5e74 8 \u6708 20 \u65e5\u88ab\u63a7\u9003\u7a0e\u3002 <em>\u6240\u5f97\u7a0e\u6cd5<\/em> \u548c <em>\u6d88\u8d39\u7a0e\u6cd5<\/em>. .\u5728\u5ba1\u5224\u4e4b\u524d\uff0c\u7eb3\u7a0e\u4eba\u6839\u636e\u300a\u7a0e\u6cd5\u300b\u7b2c 7 \u6761\u548c\u7b2c 8 \u6761\u63d0\u51fa\u7533\u8bf7\u3002 <em>\u52a0\u62ff\u5927\u6743\u5229\u4e0e\u81ea\u7531\u5baa\u7ae0<\/em>, \u7531\u4e8e\u4fb5\u72af\u4e86\u7eb3\u7a0e\u4eba\u7684\u7279\u8bb8\u6743\uff0c\u56e0\u6b64\u8981\u6c42\u6392\u9664\u641c\u67e5\u4ee4\u548c\u5ba1\u8ba1\u5458\u83b7\u5f97\u7684\u6240\u6709\u8bc1\u636e\u3002.<\/p>\n<p>\u5b89\u5927\u7565\u7701\u6cd5\u9662\u6279\u51c6\u4e86\u7eb3\u7a0e\u4eba\u7684\u7533\u8bf7\u3002\u6cd5\u9662\u8ba4\u4e3a\uff0c\u5728 1995 \u5e74 5 \u6708 25 \u65e5\u524d\u540e\uff0c\u5ba1\u8ba1\u5458\u53d1\u73b0\u4e86\u7eb3\u7a0e\u4eba\u5728 1992 \u5e74\u81f3 1993 \u5e74\u671f\u95f4\u672a\u7533\u62a5\u7684\u5de8\u989d\u5546\u4e1a\u6536\u5165\uff0c\u4ece\u90a3\u65f6\u8d77\uff0c\u5ba1\u8ba1\u5458\u5fc5\u7136\u4e3b\u89c2\u8ba4\u5b9a\u7eb3\u7a0e\u4eba\u5b58\u5728\u6b3a\u8bc8\u548c\u9003\u7a0e\u884c\u4e3a\u3002\u6cd5\u9662\u7684\u7406\u7531\u662f\uff0c\u5c3d\u7ba1\u6709\u8fd9\u4e9b\u8bc1\u636e\uff0c\u4f46\u5ba1\u8ba1\u5458\u76f4\u5230\u5c06\u8fd1 10 \u4e2a\u6708\u540e\u624d\u5c06\u7eb3\u7a0e\u4eba\u7684\u6863\u6848\u79fb\u4ea4\u7ed9\u8c03\u67e5\u7ec4\uff0c\u800c\u5728\u6b64\u671f\u95f4\uff0c\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u6b63\u5728\u4ee5\u5ba1\u8ba1\u4e3a\u5e4c\u5b50\u8fdb\u884c\u5211\u4e8b\u8c03\u67e5\u3002.<\/p>\n<p>\u56e0\u6b64\uff0c\u4e0d\u4ec5\u5ba1\u8ba1\u5458\u4ece 1995 \u5e74 5 \u6708 25 \u65e5\u8d77\u83b7\u5f97\u7684\u8bc1\u636e\u88ab\u6392\u9664\uff0c\u6267\u884c\u641c\u67e5\u4ee4\u83b7\u5f97\u7684\u8bc1\u636e\u4e5f\u88ab\u6392\u9664\u3002\u6cd5\u9662\u4e0b\u8fbe\u8fd9\u4e00\u547d\u4ee4\u7684\u7406\u7531\u662f\uff0c\u5982\u679c\u6ca1\u6709\u4e2d\u592e\u7a0e\u52a1\u5c40\u5ba1\u8ba1\u5458\u5728 1995 \u5e74 5 \u6708 25 \u65e5\u4e4b\u540e\u83b7\u5f97\u7684\u4fe1\u606f\uff0c\u5c31\u4e0d\u4f1a\u7b7e\u53d1\u641c\u67e5\u4ee4\u3002.<\/p>\n<p><strong>\u91cf\u5211\u56e0\u7d20\u53ca\u540e\u679c<\/strong><\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u88ab\u8ba4\u5b9a\u72af\u6709\u9003\u7a0e\u7f6a\uff0c\u65e0\u8bba\u662f\u5373\u51b3\u5224\u51b3\u8fd8\u662f\u516c\u8bc9\u5224\u51b3\uff0c\u4ed6\u6216\u5979\u4ecd\u53ef\u8bf7\u6c42\u6cd5\u9662\u4ece\u5bbd\u5904\u7406\u3002\u5728\u786e\u5b9a\u7f5a\u6b3e\u91d1\u989d\u548c\/\u6216\u5211\u671f\u65f6\uff0c\u6cd5\u9662\u4f1a\u8003\u8651\u591a\u4e2a\u56e0\u7d20\u548c\u6bcf\u4e2a\u6848\u4ef6\u7684\u5177\u4f53\u4e8b\u5b9e\uff0c\u5305\u62ec\uff1a 1\uff1a<\/p>\n<p>(i) \u7f6a\u884c\u7684\u4e25\u91cd\u6027\uff08\u5373\u9003\u7a0e\u6d89\u53ca\u7684\u91d1\u989d\uff09\uff1b;<\/p>\n<p>(ii) \u7f6a\u72af\u8868\u73b0\u51fa\u7684\u6df1\u601d\u719f\u8651\u7a0b\u5ea6\uff1b;<\/p>\n<p>(iii) \u7f6a\u72af\u7684\u5e74\u9f84\u548c\u6027\u683c\uff1b\u4ee5\u53ca<\/p>\n<p>(iv) \u5a01\u6151\u7eb3\u7a0e\u4eba\u548c\u5176\u4ed6\u7eb3\u7a0e\u4eba\u3002.<\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u7684\u884c\u4e3a\u4e0d\u662f\u5f88\u4e25\u91cd\uff0c\u53ef\u4ee5\u8981\u6c42\u4ece\u5bbd\u5904\u7406\u3002\u5165\u72f1\u65f6\u95f4\u6709\u53ef\u80fd\u88ab\u514d\u9664\u3002\u9003\u7a0e\u5b9a\u7f6a\u5c06\u53cd\u6620\u5728\u4e2a\u4eba\u7684\u72af\u7f6a\u8bb0\u5f55\u4e2d\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u6ca1\u6709\u518d\u72af\u8fc7\u9519\uff0c\u5728\u4e00\u5b9a\u5e74\u9650\u540e\u53ef\u4ee5\u7533\u8bf7\u8d66\u514d\u3002\u5982\u679c\u83b7\u5f97\u8d66\u514d\uff0c\u72af\u7f6a\u8bb0\u5f55\u5c06\u4e0d\u518d\u62ab\u9732\u7eb3\u7a0e\u4eba\u7684 \u201c\u524d\u79d1\u201d\u3002.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u7ae0\u4e2d\u7684\u4fe1\u606f\u5e76\u975e\u672c\u5f8b\u5e08\u697c\u7684\u6cd5\u5f8b\u610f\u89c1\u3002\u5982\u6709\u5bb6\u5ead\u6cd5\u65b9\u9762\u7684\u7591\u95ee\uff0c\u6b22\u8fce\u60a8\u76f4\u63a5\u54a8\u8be2\u674e\u6770\u8f89\u5f8b\u5e08\u53ca\u672c\u5f8b\u5e08\u697c\u5176\u4ed6\u5bb6\u5ead\u6cd5\u5f8b\u5e08\u3002<\/strong>:\u4ee5\u4e0a\u5185\u5bb9\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u5efa\u8bae\u3002\u8bfb\u8005\u5728\u5904\u7406\u6cd5\u5f8b\u95ee\u9898\u65f6\u5e94\u54a8\u8be2\u6709\u80fd\u529b\u7684\u5f8b\u5e08\u3002Jeff Li \u4e0d\u5bf9\u56e0\u4f9d\u8d56\u672c\u6587\u63d0\u4f9b\u7684\u4fe1\u606f\u800c\u91c7\u53d6\u7684\u4efb\u4f55\u884c\u52a8\u6216\u4e0e\u6b64\u7c7b\u884c\u52a8\u76f8\u5173\u7684\u4efb\u4f55\u540e\u679c\u8d1f\u8d23\u3002.<\/p>\n<div><\/div>\n<p><strong>\u76f8\u5173\u6587\u7ae0<\/strong><\/p>\n<p><a title=\"\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4 (I)\" href=\"https:\/\/jefflilaw.com\/zh\/blog\/2012\/08\/13\/%e5%bd%93%e4%bd%a0%e5%9b%a0%e9%80%83%e7%a8%8e%e8%80%8c%e5%8f%97%e5%88%b0%e5%88%91%e4%ba%8b%e8%b0%83%e6%9f%a5%e6%97%b6%ef%bc%8c%e6%88%91\/\">\u9003\u7a0e\uff1a\u4ec0\u4e48\u662f\u9003\u7a0e\u4ee5\u53ca\u5982\u4f55\u8fa9\u62a4 (I)<\/a><\/p>\n<p><a title=\"\u5c11\u62a5\u6536\u5165\u6216\u6f0f\u62a5\u7a0e\u6b3e\uff1f\u7a0e\u6536\u7279\u8d66\u53ef\u4ee5\u5e2e\u52a9\u60a8\" href=\"https:\/\/jefflilaw.com\/zh\/blog\/2012\/08\/07\/underreported-your-income-or-missed-tax-returns-tax-amnesty-may-help-you\/\">\u7a0e\u6536\u5927\u8d66\u00a0<\/a><\/p>\n<p><a title=\"\u7a0e\u6cd5\" href=\"https:\/\/jefflilaw.com\/zh\/%e7%a8%8e%e6%b3%95\/\">\u7a0e\u6cd5\u670d\u52a1<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0(\u4e00\u822c\u6210\u529f\u7684\u6297\u8fa9 \u7eb3\u7a0e\u4eba\u53ef\u4ee5\u4f7f\u7528\u4e00\u4e9b\u6297\u8fa9\u7406\u7531\u6765\u5bf9\u6297\u6545\u610f\u9003\u7a0e\u7684\u6307\u63a7\uff0c\u5e76\u53ef\u80fd\u83b7\u5f97\u6210\u529f\u3002\u5176\u4e2d\u6700\u5e38\u7528\u7684\u662f\u7f3a\u4e4f\u5fc5\u8981\u7684\u6545\u610f\uff08\u72af\u7f6a\u610f\u56fe\uff09\u3002  \u5982\u679c...<\/p>\n<p class=\"more-link-p\"><a class=\"more-link\" href=\"https:\/\/jefflilaw.com\/zh\/tax-evasion-what-is-it-and-how-to-defend-ii\/\">Read more &rarr;<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[123,308,320],"tags":[368,380,379,381,135,378,350,369,373,353],"class_list":["post-908","post","type-post","status-publish","format-standard","hentry","category-english","category-litigation-blog","category-tax-law-blog","tag-criminal-investigation","tag-improperly-obtained-evidence","tag-mens-rea","tag-pardon","tag-sentence","tag-successful-defence","tag-tax-amnesty","tag-tax-evasion","tag-tax-return","tag-voluntary-disclosure-program"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p1MD0B-eE","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/comments?post=908"}],"version-history":[{"count":3,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/908\/revisions"}],"predecessor-version":[{"id":910,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/posts\/908\/revisions\/910"}],"wp:attachment":[{"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/media?parent=908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/categories?post=908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jefflilaw.com\/zh\/wp-json\/wp\/v2\/tags?post=908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}