Only a clearly understanding about the nature of the omission of "refusing to declare his assets" can solve a series of procedural defects and play well role to achieve its objectives.

只有认清了该罪的本质特征是“拒不申报财产”的不作为，才能解决当前立法模式下该罪的一系列程序性缺陷，从而更好的发挥该罪的作用，实现其立法目的。

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First, FACTA imposes an additional new 6-year statute of limitations on an omission of income on undisclosed foreign financial assets.

FORBES: THE GOOD OLD DAYS PRE-FACTA