| 论刑法漏洞--以偷税罪立法为视角 |
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| 引用本文： | 刘永庭,杨高峰. 论刑法漏洞--以偷税罪立法为视角[J]. 河北法学, 2005, 23(6): 153-157 |
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| 作者姓名： | 刘永庭 杨高峰 |
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| 作者单位： | 河北政法职业学院,河北,石家庄,050061;广州大学,法学院,广东,广州,510405 |
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| 摘 要： | 刑法漏洞有明显漏洞与隐含漏洞之分.刑事司法过程中不能对明显漏洞进行补充,但却可以对隐含漏洞进行补充.学界所认为的偷税罪立法中的漏洞经过法律解释后,其实并非刑法漏洞.
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| 关 键 词： | 明显漏洞 隐含漏洞 偷税罪 |
| 文章编号： | 1002-3933(2005)06-0153-05 |
| 修稿时间： | 2004-11-17 |
On Flaws of Criminal Law--In perspective of legislation of evading taxes |
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| LIU Yong-ting,YANG Gao-feng. On Flaws of Criminal Law--In perspective of legislation of evading taxes[J]. Hebei Law Science, 2005, 23(6): 153-157 |
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| Authors: | LIU Yong-ting YANG Gao-feng |
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| Affiliation: | LIU Yong-ting1,YANG Gao-feng2 |
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| Abstract: | The flaws of criminal law can be divided into obvious flaws and hidden flaws.We could not remedy the obvious flaw, but hidden flaws. In legislation of evading taxes,quite a few flaws thought as by most scholars,are not really flaws,if the criminal law is interpreted thoroughly. |
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| Keywords: | obvious flaws hidden flaws crime of evading taxes |
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