理性与宽容：逃税罪罪状的新设计

随着2009年2月《刑法修正案（七）》的颁行，偷税罪罪状内容发生了重大变化。通过对偷税罪罪状设计的历史考察，结合分析《刑法修正案（七）》中偷税罪条文内容的修改，不难发现，逃税罪罪状的新设计透射出理性与宽容的光芒，这与当下宽严相济刑事政策相契合。这反映出我国刑事立法的科学性与进步性。另外，逃税罪罪状的重新设计使得人们重新审视逃税行为的本旨等问题，因此，逃税罪罪状的新设计是刑事立法史上里程牌式的标志并非是“过誉”之词。

Seasonality and Tolerance:the New Design for the Crime of Tax Evasion

In February 2009, ＂Criminal Law Amendment （4）＂coming into being ,it is significant changes in content of the crime of tax evasion. By inspecting historical designs of the crime of tax evasion, combined with analysis of the provision of the crime of tax evasion in ＂Criminal Law Amendment （七）＂ , we easily find that new design of the crime of tax evasion gives out a rational and tolerant light, which fits with the criminal policies of Temper Justice with Mercy, and reflects science and progress of China＇s criminal legislation. In addition, the redesign for the crime of tax evasion makes us to re-examine the thrust of the act of tax evasion. So, it is not the ＂exaggerating＂ word to say the new design for the crime of tax evasion is a mileage sign during the history of criminal legislation.