逃税罪

第一章到第三章分析问题，第一章主要是将国内外逃税罪概念和立法进行比较分析，运用比较法的研究方法，分析我国存在的不足之处，并提出相关的借鉴建议。

Chapter 1 to chapter 3 analyses the question . Chapter 1 mainly compares definitions of tax evasion and legislation in and out of our country . By using the comparing research method , our shortcomings in tax law are analyzed and available suggestions are put forward .

有比较才有鉴别，通过逃税罪立法的不同阶段、不同国度进行深入分析、比较，从而找出利弊优劣为我国逃税罪立法的发展提供借鉴与启示。

There is just has identified , through different stages of tax evasion sin legislation , different countries make a depth analysis and comparison , so as to find out the pros and cons for Chinese tax evasion sin legislation with offer reference for the development of enlightenment .

第一部分逃税罪的主体。

The first part is " the main tax dodger " .

第二部分逃税罪侵犯的客体。

The second part is the objective of tax evasion .

对于逃税罪首先有一个直观清晰的认识。

First , for tax evasion is a clear and intuitive understanding .

她被判犯有诈骗罪和逃税罪。

She was convicted of fraud and tax evasion .

说唱明星肥仔乔被判犯有逃税罪。

Rap star " Fat Joe " has pleaded guilty to federal tax evasion .

他信夫人上个月被认定犯有逃税罪，交保候审。

Mrs. Pojaman was convicted last month of tax evasion and released on bail .

其最终目的在于实现逃税罪立法的科学性与合理性。

The ultimate goal is to realize the scientific and reasonable of tax evasion crime legislation .

比尔被判逃税罪，他现在仍欠国内收入局六万多美元的滞纳税金。

Bill was found guilty of tax evasion and owes the IRS over $ 60,000 in back taxes .

一年前，他被判犯有逃税罪和各种其他联邦罪，但在案件的上诉期内，他仍是自由的。

A year earlier , Baker had been convicted of tax evasion and various other federal offenses , but was still free while his case was on appeal .

刑事立法中立法者们要追求利益平衡，因此在一定范围内从经济学视角来研究逃税罪的立法价值也无可非议。

Criminal legislation lawmakers want to pursue interests balance , so study the lawmaking value of tax evasion sin in a certain range from the perspective of economics it is incontestable .

另外，逃税罪罪状的重新设计使得人们重新审视逃税行为的本旨等问题，因此，逃税罪罪状的新设计是刑事立法史上里程牌式的标志并非是“过誉”之词。

So , it is not the " exaggerating " word to say the new design for the crime of tax evasion is a mileage sign during the history of criminal legislation .

新逃税罪立法在犯罪行为、主观方面、定罪标准等几个方面都需要在理论上进一步探讨，以期正确适用法律。

It is necessary to carry on theoretical studies of the new law of tax-escaping crime concerning malefaction , subjective aspect and criterion for imposing penalty so that it will be properly applied .

第二章主要从违法性实质、欺骗隐瞒方式的确定以及定罪量刑数额标准三个方面去认定逃税罪的客观方面。

The second chapter mainly to affirm the objective from the essence of the crime of tax evasion , by what ways they fraud and disguise and to what amount they will commit a crime .

逃税罪作为典型的经济犯罪，在社会上的大量存在并随着经济情势的发展而变化，有着其深层的社会原因，同时也表现出其经济犯罪固有的社会特征及其本身的法律特征。

As a typical economic crime , the massive existence in society and changes with the economic developments , tax evasion has its deep social reasons . It also displays its economic crimes inherent social characteristics and its legal characteristics .

三星集团董事长李健熙（LeeKun-hee）表示，他愿通过立即辞职，为上周因逃税及背信罪而被起诉一事承担全部责任。

Lee Kun-hee , the group 's chairman , said he would take full responsibility for his indictment last week for tax evasion and breach of trust by resigning immediately .

昨日，被判犯有逃税和背信罪的韩国三星（Samsung）前董事长李健熙（LeeKun-hee）获得总统特赦，此举旨在提升韩国成功申办2018年冬季奥运会的机率。

South Korea yesterday granted a presidential pardon to Lee Kun-hee , the former Samsung chairman convicted of tax evasion and breach of trust , in an attempt to boost the country 's chances of hosting the 2018 Winter Olympics .

因逃税和欺诈罪，他目前正在西伯利亚监狱服刑，刑期8年。

He is serving an eight - year sentence in a Siberian prison for tax evasion and fraud .

巴西检察官日前正式指控前旅游部长恩里克·阿尔维斯犯有逃税和洗钱罪。

Brazilian prosecutors have made a formal allegation of tax evasion and money laundering against former tourism minister Henrique Alves .

裁定该公司犯有逃避增值税规定管辖的罪行他被控以欺诈，逃税和洗钱罪，确定8月份上法庭。

The company be guilty of evade the vat regulations He was charged with fraud , tax evasion and money laundering and is due in court in August .

本文对逃税犯罪的立法沿革、我国逃税罪的立法现状和犯罪构成、逃税罪仍存在的立法缺陷以及逃税罪的立法完善四大方面进行了论述。

This legislative history of tax evasion a crime , the legislative status of tax evasion and of crime , tax evasion , and there are still defects in the legislation of tax evasion Offense in four major areas were discussed .

逃税犯罪的立法沿革主要对我国和世界各国的偷、逃税犯罪立法情况进行了概括论述，逃税罪犯罪构成部分从犯罪主体、犯罪客体、犯罪主观方面和犯罪客观方面分别进行了论述。

The legislative history of tax evasion crimes mainly stolen in China and the world , tax evasion cases have been summarized Crime discussion of tax evasion and criminal elements of the crime subject , object of the crime , crime and criminal objective and subjective aspects are discussed .