法国对逃税的刑事制裁及其对我国相关立法的启示

法国与中国的税收制度和法律体系大相径庭。法国《税务总法》中不仅规定了逃税犯罪及其刑事制裁，还规定了税收违法行为及其行政制裁。法国实体法中规定的逃税罪的犯罪构成、概念界定、刑法制裁等方面都有我国逃税罪立法值得借鉴的地方。法国税收制度在立法与司法中遇到的问题也值得我国反思。

Criminal Sanctions for Tax Evasion in France and Its Enlightenment on China-related Legislation

The tax system and legal system in France are extremely different from those in China. The General Tax Code in France involves not only tax evasion in the sense of criminal law but also tax evasion in the sense of administrative law, which provides for both criminal sanctions and administrative sanctions for tax evasion. We can learn much from the French substantive law for tax evasion, in the aspects of constitution of crime, defi- nition of concept, criminal sanctions and so on. In the meantime, the problems and difficulties which have been encountered in the tax legislation and its judicial practices in France are also worth studying.