| 简论我国偷税犯罪的立法缺陷及完善 |
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| 引用本文： | 周春华.简论我国偷税犯罪的立法缺陷及完善[J].福建公安高等专科学校学报,2004,18(1):89-91. |
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| 作者姓名： | 周春华 |
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| 作者单位： | 浙江平宇律师事务所 浙江温州325000 |
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| 摘 要： | 我国偷税犯罪的立法缺陷表现在 :处延界定不严密 ,尤其是实施数额与比例的双重标准 ,导致罪刑不相适应 ;对偷税犯罪的手段规定不科学 ;偷税罪的刑罚较逃税罪轻。应采用单一制计税额的定罪标准 ,同时提高逃税罪的起刑数额。
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| 关 键 词： | 偷税罪 立法 缺陷 完善 |
| 文章编号： | 1008-6048(2004)01-0089-03 |
| 修稿时间： | 2003年11月15 |
A Brief Discussion on Legislative Defects and Improvement of Tax-evading Crime in Our Couty |
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| ZHOU Chun-hua.A Brief Discussion on Legislative Defects and Improvement of Tax-evading Crime in Our Couty[J].The Study of Social Public Security,2004,18(1):89-91. |
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| Authors: | ZHOU Chun-hua |
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| Abstract: | The legislative defects of tax-evading crime in our country reveal in the following aspects: its extensive definition is not well-conceived, especially that the double criteria of "amount" and "percentage" lead to improper correspondence between crimes and punishments; its unscientific regulation for the means of tax-evading crime; the legal punishment for tax-evading crime is lighter than that of the tax-escaping one. Therefore, a singular crime-convicting standard should be adopted, at the meantime, the amount for criminal penalty should be promoted. |
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| Keywords: | tax-invading crime legislation defect improvement |
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