| 单位应是抗税罪的主体——建议修改《刑法》第211条 |
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| 引用本文： | 刘新林,李强.单位应是抗税罪的主体——建议修改《刑法》第211条[J].贵州警官职业学院学报,2002,14(2):16-19. |
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| 作者姓名： | 刘新林 李强 |
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| 作者单位： | 中南财经政法大学,湖北,武汉,430074 |
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| 摘 要： | 刑法否定单位在抗税罪上的主体资格,导致刑法对单位抗税行为难以适用.否定单位在抗税罪上的主体资格,是出于恪守"单位不会实施暴力、威胁行为"的刑法理论.但是,刑法在走私罪、强迫交易罪等上并未坚持这一刑法理论.因之,单位不能成为抗税罪的主体的理由并不成立,刑法第211条亟需修改.
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| 关 键 词： | 单位 抗税罪主体 暴力 威胁 |
| 文章编号： | 1671-5195(2002)02-0016-04 |
| 修稿时间： | 2001年12月20 |
Unit Should Be the Subject of the Offence of Resisting Taxes--Suggesting the No.211 of the Criminal Law be Amended |
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| LIU Xin-lin,LI Qiang.Unit Should Be the Subject of the Offence of Resisting Taxes--Suggesting the No.211 of the Criminal Law be Amended[J].Journal of Guizhou Police Officer Vocational College,2002,14(2):16-19. |
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| Authors: | LIU Xin-lin LI Qiang |
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| Institution: | LIU Xin-lin LI Qiang |
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| Abstract: | According to the Criminal Law of China,a unit has no subject capacity in the offence of resisting taxes.Thus the illegal action of the unit can't be penalized effectively.This provision in criminal Law is made on the basis of the theory that the conduct of violence and menace can't be carried out by the unit,but this theory isn't insisted on in crime of smuggling and coercing trade,etc.As a conclusion,it is illogical to prescribe that the unit can't be the subject of the offence of resisting taxes,so the criminal Law should be amended urgently. |
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| Keywords: | unit subject of the offence of Resisting Taxes violence menace |
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