| 偷税罪行为探析 |
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| 引用本文： | 杨卫红. 偷税罪行为探析[J]. 陕西行政学院学报, 2008, 22(1) |
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| 作者姓名： | 杨卫红 |
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| 摘 要： | 偷税罪行为是一种作为和不作为方式相结合的行为,其罪过的形式是直接故意。从内容上来分析,偷税罪有着五种不同的表现形式,要求偷税行为具有量的规定性,是一种结果犯。偷税罪的因果关系在不作为方式下具有特殊性,其不作为方式下的共同犯罪也有别于疏忽大意的失职行为。
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| 关 键 词： | 偷税罪 罪过形式 行为方式 因果关系 类型 |
Analysis of Envading Tax Crime |
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| YANG Wei-hong. Analysis of Envading Tax Crime[J]. Journal of Shanxi Administration School and Shaanxi Economic Management School, 2008, 22(1) |
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| Authors: | YANG Wei-hong |
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| Abstract: | Envading tax crime is the combition of action and inaction,whose form is directly intentional.According to the content,there exists 5 difference kinds of envading tax crime,meanwhile requiring the regulation of judging tax cheat,and this is a kind of result criminal.The relation between cause and effect of crime is especial.Common crime in behavior way is different from neglecting duties. |
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| Keywords: | envading tax crime fault form behavior way relation between cause and effect type |
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