试论偷税罪“数额加比例”的成罪标准——源自税收征管实践的思考

偷税罪作为一种最普遍、最典型的税收犯罪，一直是我国刑事立法规制的重心之一。如何进行偷税罪的立法完善是学者们经久不衰的谈论话题，其中偷税罪“数额加比例”的成罪标准更是争论的焦点。取消偷税罪双重标准中的比例标准，从而降低偷税罪认定过程中的操作难度，对打击偷税犯罪可以产生积极的效果。

On the Criteria of "Amount plus Proportion" on Constituting the Crime of Evading Taxes

The crime of evading taxes, as a most common and typical crime on tax collection, is always one of the cores of the criminal legislative regulations in our country. The criteria of "amount plus proportion" on constituting the crime of evading taxes is the focal topic about how to perfect the legislation on the crime of evading taxes among scholars. Repealing the criterion of proportion of the double standard can make it less difficult to identify the crime of evading taxes in practice, which will bring abou...