| 论偷税罪量化立法模式的严重缺陷及其完善 |
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| 引用本文： | 阮兴文.论偷税罪量化立法模式的严重缺陷及其完善[J].云南警官学院学报,2001(3):62-65. |
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| 作者姓名： | 阮兴文 |
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| 作者单位： | 云南省委党校!云南·昆明650223 |
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| 摘 要： | 我国刑法第 2 0 1条对偷税罪的规定采用了“比例十数额型”的量化立法模式。这种立法模式存在严重缺陷。要填补这一立法空白 ,改善偷税罪量化立法模式的严重缺陷 ,唯一的办法就是完全抛弃这种“比例十数额型”的量化立法模式 ,并统一纳税人与扣缴义务人的定罪量刑标准。只有这样 ,才足以避免这一量化立法模式存在的严重缺陷。
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| 关 键 词： | 偷税罪 立法模式 缺陷 完善 |
On Defect and Improvement of the Legislative Measurement Pattern for the Crime of Evading Taxes |
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| Ruan Xingwen.On Defect and Improvement of the Legislative Measurement Pattern for the Crime of Evading Taxes[J].Journal of Yuannan Police Officer Academy,2001(3):62-65. |
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| Authors: | Ruan Xingwen |
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| Institution: | Yunnan Provincial Communist Party Committee School Kunming Yu nnan 650223 |
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| Abstract: | There exists serious defect in the legislat ive measurement pattern of"proportion add number",To fill into the gap of the legislation and improve it,It is the only way to absolutely get rid of the kind of pattern and unify the cr iterion for imposing penalty used for taxpayers and withholding agent |
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| Keywords: | Crime of evading taxes Legislative patter n Defect Improvement |
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