It does not constitute a crime. The establishment and transfer of the case can only show that it is suspected of violating the law. Whether it constitutes a crime or not needs to be tried by the court. If the procuratorate considers that the evidence is insufficient, it may return it to the public security organ or make supplementary investigations on its own. If the evidence is still insufficient after two supplementary investigations, the procuratorate shall make a decision not to prosecute.

I. Relevant provisions on tax inspection:

Article 19 of "Regulations on Tax Inspection": The case selection department adopts computer analysis, manual analysis, man-machine combination analysis and other methods to screen the case source information, and if it finds that there is suspicion of tax violation, it shall determine it as the object to be investigated.

After the object to be investigated is determined, the case selection department shall fill in the "Approval Form for Tax Inspection Filing", attach relevant materials, and file an inspection after approval by the director of the Inspection Bureau.

Article 20 of "Regulations on Tax Inspection" stipulates that if the case is approved for inspection, the case selection department shall make a Notice of Tax Inspection Task and hand it over to the inspection department together with relevant materials.

Two, the relevant provisions of the people's Procuratorate on the withdrawal of cases:

Article 171 of the Criminal Procedure Law: When examining a case, the people's procuratorate may request the public security organ to provide evidence materials necessary for the court trial; If it is believed that there may be cases of collecting evidence by illegal means as stipulated in Article 54 of this Law, it may be required to explain the legality of the evidence collection.

When examining a case, the people's procuratorate may return it to the public security organ for supplementary investigation or conduct investigation on its own.

For cases under supplementary investigation, the supplementary investigation shall be completed within one month. Supplementary investigation is limited to two times. After the supplementary investigation is transferred to the people's procuratorate, the people's procuratorate recalculates the time limit for examination and prosecution.

If the people's procuratorate still believes that the evidence is insufficient and does not meet the conditions for prosecution in the case of the second supplementary investigation, it shall make a decision not to prosecute.

Extended data:

Determination of constituting a crime:

To constitute a crime, there must be four basic elements, namely, the object of the crime, the objective aspect of the crime, the subject of the crime and the subjective aspect of the crime.

I. The object of crime

Refers to the social relations infringed by criminal acts and protected by criminal laws in China. Any crime is bound to infringe on an object, and there is no crime that does not infringe on the object.

Second, the objective aspects of crime

It refers to the objective factual characteristics of criminal activities stipulated in the criminal law, including behaviors that endanger society, harmful consequences and their causal relationships.

Third, the subject of crime

Refers to the natural person or unit that should bear criminal responsibility according to law when committing a criminal act. First, regarding natural persons, the criminal law stipulates that only those who reach a certain age and are mentally normal can become the subject of crime.

IV. Subjective aspects of crime

It refers to the psychological attitude of the criminal subject to the harmful behavior and its harmful consequences stipulated in the Criminal Law.

Baidu Encyclopedia-Constitution of Crime