| 从偷税罪到逃税罪的立法演变分析 |
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| 引用本文： | 潘家永.从偷税罪到逃税罪的立法演变分析[J].安徽警官职业学院学报,2010,9(6):21-23. |
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| 作者姓名： | 潘家永 |
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| 作者单位： | 安徽凯安律师事务所,安徽,合肥,230011 |
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| 摘 要： | 偷税罪在我国的刑事立法中经历了一个从无到有,由抽象、笼统、单一、欠缺到具体、明确、科学、完善的历史发展过程。《刑法修正案(七)》对刑法典第201条规定的偷税罪从行为方式、构罪标准、法定刑等多方面进行了重大修改,并实行有条件的初犯补税免罪机制。同时,罪名也被修改为逃税罪。
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| 关 键 词： | 刑法 偷税罪 刑法修正案(七) 逃税罪 |
Analysis of the Legislative Development from Tax Evasion Crime to Tax Dodge Crime |
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| Pan Jiayong.Analysis of the Legislative Development from Tax Evasion Crime to Tax Dodge Crime[J].Journal of Anhui Vocational College of Pollce Officers,2010,9(6):21-23. |
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| Authors: | Pan Jiayong |
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| Institution: | Pan Jiayong (Kai An Law Firm of Anhui Province, Hefei Anhui 230011 ) |
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| Abstract: | The criminal legislation of the tax evasion crime in China has experienced a long developing history from scratch, abstract, general, and single to concrete, clear, scientific and perfect. The amendment of criminal law （7） made great changes in the behavior way, concrete conditions in the estsblishment of the crime, legal punishment and so on, and has carried on the exculpation mechanism as to the first offense. At the same time, the name of the crime has also be changed to tax dodge crime. |
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| Keywords: | criminal law tax evasion crime Criminal law amendment （7） tax dodge crime |
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