| 论偷税罪罪与非罪之区分 |
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| 引用本文： | 王宝利.论偷税罪罪与非罪之区分[J].辽宁公安司法管理干部学院学报,2008(4):47-50. |
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| 作者姓名： | 王宝利 |
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| 作者单位： | 辽阳市宏伟区人民检察院,辽宁 辽阳,111000 |
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| 摘 要： | 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。本文从偷税罪的四个要件、偷税罪罪与非罪的认定二大方面进行分析阐述。
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| 关 键 词： | 偷税 罪与非罪 区别 |
The Demarcations between Crime and Non-crime on Tax Evasion |
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| Wang Baoli.The Demarcations between Crime and Non-crime on Tax Evasion[J].Journal of Liaoning Administrators College of Police and Justice,2008(4):47-50. |
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| Authors: | Wang Baoli |
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| Institution: | Wang Baoli (the people＇s Procuratorate of Hongwei district, Liaoyang, Liaoning 111000, China) |
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| Abstract: | Tax evasion is a serious behavior of the taxpayer who wilfully contravenes the tax regulations,.This article analysis tax evasion from the four principles,the identification of the crime and non -crime. |
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| Keywords: | tax evasion crime and noncrime difference |
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