|
|||||
|
|
| 税收犯罪若干问题探讨 | |
| 引用本文： | 周洪波,杨森,任艳芳.税收犯罪若干问题探讨[J].国家检察官学院学报,2003,11(4):42-49,89. |
| 作者姓名： | 周洪波 杨森 任艳芳 |
| 作者单位： | 1. 国家检察官学院,北京,100041 2. 河南省郑州市中级人民法院,河南,郑州,450003 3. 中国银行河南省分行焦作稽核中心,河南,焦作,453000 |
| 摘 要： | 税收犯罪,是指侵害国家税收分配关系,应受刑罚惩罚的行为。其侵犯的客体是国家的税收分配关系,在客观方面表现为双重违法性,主观方面为直接故意,要求行为人具有违法性认识。 |
| 关 键 词： | 税收犯罪 税收分配关系 税法 |
| 文章编号： | 1004-9428(2003)04-0042-08 |
| 修稿时间： | 2003年4月15日 |
Several Issues on Crimes against Taxation |
|
| Abstract: | A crime against taxation indicates an act that offends the state taxation and revenue sharing relation and shall result in penal punishment. The object of crimes against taxation is state taxation and revenue sharing relation. The objective aspect of crimes against taxation is dual illegality and subjective aspect is direct intent which requires the offender's cognizance of illegality. |
| Keywords: | crimes against taxation taxation and revenue sharing relation tax law |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |