| 论刑法漏洞--以偷税罪立法为视角 |
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| 引用本文： | 杨高峰. 论刑法漏洞--以偷税罪立法为视角[J]. 法学论坛, 2004, 19(6): 67-73 |
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| 作者姓名： | 杨高峰 |
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| 作者单位： | 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.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： | 法律漏洞 明显漏洞 隐含漏洞 偷税罪 |
| 文章编号： | 1009-8003(2004)06-0067-07 |
| 修稿时间： | 2004-09-16 |
On Flaws of Criminal Law--In Perspective of Legislation of Evading Taxes |
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| YANG Gao-feng. On Flaws of Criminal Law--In Perspective of Legislation of Evading Taxes[J]. Legal Forum, 2004, 19(6): 67-73 |
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| Authors: | YANG Gao-feng |
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| Affiliation: | YANG Gao-feng |
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| Abstract: | The flaws of criminal law can be divided into obvious flaws and hidden flaws.The judge can remedy the hidden flaws but not remedy the obvious flaws in judicial procedure.It is not truly criminal law flaw if the flaw in legislation of evading taxes that be held by academic cicles has been interpreted by law. |
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| Keywords: | Law Flaws Obvious Flaws Hidden Flaws Evading Taxes |
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