有关涉税犯罪司法解释的探讨

最高人民法院2002年11月5日发布了《关于审理偷税抗税刑事案件具体应用法律若干问题的解释》(以下简称《解释》),其作用显而易见。但其中列举的偷税手段不全面,对一些偷税手段以及一些特殊情况下如何计算偷税百分比没有解释,对拒不申报纳税以及偷税数额的解释有瑕疵,这些问题有待进一步完善和明确。

Judicial Interpretation Related to Offences Against Tax

On November 5th, 2002, the Supreme People's Court made the Interpretation of Some Problems of Implementation of Laws Related to the Offenses of Tax Evasion and Refusal to Pay Taxes (Interpretation). The significance of the Interpretation is obvious, but there still remain some problems that need to be further discussed and clarified. For example, some provisions concerning the means of tax evasion are incomprehensive; there are no explanations of how to account for some evasions or how to calculate the percentage of the tax dodged; the explanation of refusal to pay taxes and how much of the amount of the tax dodged is imperfect.