摘要
1997年《刑法》和2002年《最高人民法院关于审理偷税抗税刑事案件具体应用法律若干问题的解释》对偷税罪都进行了规定,但都存在立法缺陷,给打击偷税犯罪实践带来困难,需要进一步完善。
The crime of evading taxes was regulated by the criminal Law in 1997 and the Interpretations specifically on Trying the cases of Evading and Defying Taxes by the Supreme people’s court in 2002, There exist legislation deficiencies in both,and it which has brought difficulties in carrying them out.further perfection is needed.
出处
《湖南城市学院学报》
2005年第2期29-31,共3页
Journal of Hunan City Univeristy
关键词
偷税罪
立法缺陷
定罪标准
犯罪行为
刑罚
the crime of evading taxes
legislation deficiencies
standard of punishment
criminal offense
punishment
