税收刑事立法比较与我国税收刑事立法的完善

Comparison on the Criminal Legislation of Taxation and the Improvement of the Legislation in China

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。

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..