偷税罪

关于偷税罪的修改建议

Suggestions on the Amendment to Crime of Evading Taxes

第二章偷税罪客观要件的认定。

The second chapter is " the determination of the objective conditions of the crime of evading taxes " .

偷税罪定罪公正论

On the Fairness of Condemnable to Crime of Tax Evasion

论偷税罪的行为与结果偷税的法律问题研究

Research on Tax Evasion On the Act and Result of Tax Evasion

1997年刑法对偷税罪重新作出了规定，在这些年的实践中，陆续暴露出其立法的矛盾和缺陷，助长了偷税行为的泛滥。

In 1997 , Constitution prescribes new regulations on crime of evading taxes .

完善我国偷税罪立法的几点思考

Some Reflections on Perfecting the Legislation about Tax Dodging

偷税罪中数额的定罪标准过低，已不适应社会发展需要，建议提高数额标准。

The amount standard is too low and not adopted to the social development .

第六章偷税罪与他罪的界限。

The fifth chapter is " the boundary line of legal and illegal " .

论偷税罪的行为与结果

On the Act and Result of Tax Evasion

论偷税罪量化立法模式的严重缺陷及其完善

On Defect and Improvement of the Legislative Measurement Pattern for the Crime of Evading Taxes

《刑法修正案（七）》视域下：偷税罪的嬗变

The Change of Tax Evasion Crime from the Perspective of the Criminal Law Amendment 7

偷税罪是危害税收征管秩序罪中最为常见的一种犯罪。

Tax dodging is one of the most common crimes of harming tax collection order .

对偷税罪的量化分析

Quantitative Analysis of Tax Evading Crime

偷税罪的构罪标准采用的是数额+比例的双重标准。

The damning standard of the tax dodging crime adopts the duple standard : proportion and amount .

基于我国《刑法》对偷税罪的规定，引发出实践中的一些疑难问题。

The clauses in Criminal Law of China about evading taxes lead to some questions in practice .

第四章：限制偷税罪罪状设定中的问题与对策。

Chapter four : Problems and countermeasures existing in the indictment of limiting the crime of evading taxes .

偷税罪是当前危害税收征管秩序罪中社会危害性最大的一种犯罪行为。

Crime of evading taxes is most harmful to society among the crimes that endanger tax collection and management system .

然而，我国新刑法中对偷税罪定罪标准的规定缺乏公正性，客观上容任了偷税行为的发生和存在。

Therefore , the condemnable standard for tax evasion should be based on objectivism to reach the fairness of condemnation .

为此，有必要加强经济犯罪（包括税收犯罪）的理论研究。偷税罪属于税收犯罪中的基础性罪名。

Therefore , it is indispensable that we reinforce the theoretical study to the economic crime ( include the tax crime ) .

论刑法漏洞&以偷税罪立法为视角偷税罪疑难问题研究

On Flaws of Criminal Law & In perspective of legislation of evading taxes A Discussion of Questions About the Offence of Evading Taxes

我国现行刑法关于偷税罪的规定，由于其固有的种种不足越发难以适用新形势的需要。

Because of its inherent deficiencies , the current criminal law of our country about tax dodging does not adapt to the new situation .

偷税罪数额的定罪标准过低，已不适应社会发展等等。

And the standard for declaring someone guilty on the amount of tax evasion is too low , which lags behind the social development .

对此分析现行偷税罪立法的缺陷，提出相应的对策措施具有十分重要的意义。

In light of this fact , it is of great significance to analyze the deficiencies and put forward the countermeasures to solve the problem .

建议修改偷税罪罪状中数额加比例的量化标准为绝对数额；

I suggest revising the measurement standard of " the amount and proportion " in the count of the crime of evading taxes to be the absolute amount ;

偷税罪罪刑标准的适用，有赖于计算方法的统一，司法解释为此提供了切实可行的依据。

The application of punishment standard for tax evasion crime depends on the unification in calculation method , for which the judicial interpretation provides a practical and feasible foundation .

学界所认为的偷税罪立法中的漏洞经过法律解释后，其实并非刑法漏洞。

In legislation of evading taxes , quite a few flaws thought as by most scholars , are not really flaws , if the criminal law is interpreted thoroughly .

偷税罪是指纳税人故意违反税收法规，采取欺诈手段不缴或少缴税款，情节严重的行为。

The concept of the crime of tax evasion is that taxpayers deliberately violate tax laws , using fraudulent for not paying or paying less tax and that cause serious consequences .

偷税罪作为一种最普遍、最典型的税收犯罪，一直是我国刑事立法规制的重心之一。

The crime of evading taxes , as a most common and typical crime on tax collection , is always one of the cores of the criminal legislative regulations in our country .

如何进行偷税罪的立法完善是学者们经久不衰的谈论话题，其中偷税罪“数额加比例”的成罪标准更是争论的焦点。

The criteria of " amount plus proportion " on constituting the crime of evading taxes is the focal topic about how to perfect the legislation on the crime of evading taxes among scholars .

我国现行刑法中对偷税罪的定罪标准是1979年刑法中主观主义的延伸。在几年的实践中，其矛盾与缺陷已逐渐表现出来，实际操作中放纵了偷税罪的犯罪分子。

The condemnable standard for tax evasion in our current criminal law is the extension of subjectivism in the criminal law in 1979 . its contradictions and defects have been coming out in these years ' practice .