首页 | 本学科首页   官方微博 | 高级检索  
     检索      

税收刑事立法比较与我国税收刑事立法的完善
引用本文:吴邲光,周洪波.税收刑事立法比较与我国税收刑事立法的完善[J].国家检察官学院学报,2002,10(6):14-24.
作者姓名:吴邲光  周洪波
作者单位:1. 北方工业大学,经管学院,北京,100041
2. 国家检察官学院,北京,100041
摘    要:在对各国税收刑事立法进行比较和对我国现行税收刑事立法缺陷评析的基础上 ,我国的税收刑事立法应进行如下完善 :取消偷税罪的列举式和数额加比例式的立法方式 ,采取列举加概括式和单独数额式的立法方式 ;增设抗税罪的单位犯罪 ;增设税务代理人偷税犯罪 ;对于发票犯罪 ,按照行为方式的不同来构建法条 ,以压缩罪名。

关 键 词:税收刑事立法  税收犯罪  立法完善
文章编号:1004-9428(2002)06-0014-11
修稿时间:2002年4月25日

Comparison on the Criminal Legislation of Taxation and the Improvement of the Legislation in China
WU Bi-guang ,ZHOU Hong-bo.Comparison on the Criminal Legislation of Taxation and the Improvement of the Legislation in China[J].Journal of National Procurators College,2002,10(6):14-24.
Authors:WU Bi-guang  ZHOU Hong-bo
Institution:WU Bi-guang 1,ZHOU Hong-bo 2
Abstract:Based on the comparison of criminal legislation of taxation in different countries and an analysis of the legislative defects of such legislation in China, the authors put forward their views and opinions as for the improvement work in this regard, namely, disusing the current stipulation model of the crime of tax evasion, adding danwei crime in offense of resisting taxes, supplementing the crime of tax evasion committed by tax agent, and as for invoice crime, the provision should be prescribed according to the behavior pattern so as to decrease the name of crime, etc..
Keywords:criminal legislation of taxation  tax crimes  comparison  legislative improvement
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号