| 偷税罪犯罪构成浅析 |
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| 引用本文： | 张兰新,吴春霞.偷税罪犯罪构成浅析[J].河北青年管理干部学院学报,2007(3):103-105. |
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| 作者姓名： | 张兰新 吴春霞 |
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| 作者单位： | 沧州师范专科学校,河北沧州,061001 |
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| 摘 要： | 偷税罪是我国税收犯罪中最常见的犯罪,此类犯罪严重破坏了我国经济的发展,为了预防和打击此类犯罪,我国刑法对偷税罪犯罪构成作出了明确的规定。在司法实践中要认真分析偷税罪的犯罪构成,把握偷税罪的主客观要件,并综合考虑案件的具体情况,对案件作出正确的认定和处理。
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| 关 键 词： | 偷税罪 犯罪构成 司法实践 比例 情节 |
| 文章编号： | 1008-5912(2007)03-0103-03 |
| 修稿时间： | 2007年5月28日 |
Analysis on the Constitution of Tax Dodging |
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| Zhang Lan-xin,Wu Chun-xia.Analysis on the Constitution of Tax Dodging[J].Journal of Hebei Youth Administrative Cadres College,2007(3):103-105. |
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| Authors: | Zhang Lan-xin Wu Chun-xia |
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| Abstract: | Tax Dodging is the most common one in tax crime in China,which seriously damages our economic development.We have regulated the constitution of tax dodging in our criminal law in order to prevent and combat it.In Judicial Practice,we should analyze its constitution,grasp the subjective and objective elements,consider the cases specifically,and define and tackle the cases accordingly. |
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| Keywords: | tax dodging crime constitution Judicial Practice ratio circumstance |
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