“偷税法律责任”教学中的几点体会

Some implication in 'Ivading Tax Responsibility Teaching

在偷税行政处罚的教学中 ,对比有关法律分析及案例分析 ,《征管法》对偷税的规定与《刑法》和《征管法》中编造虚假计税依据之间存在着一些难以衔接的问题 ,需要深入地分析讨论 ,进一步完善相关法律 。

In ivading tax administrative penalty teaching .there are some problems in criminal law and taxation law which need to be discussed and analyzed in order to better guide in teaching.