论刑法漏洞——以偷税罪立法为视角

On Flaws of Criminal Law ——In perspective of legislation of evading taxes

刑法漏洞有明显漏洞与隐含漏洞之分。刑事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。

The flaws of criminal law can be divided into obvious flaws and hidden flaws.We could not remedy the obvious flaw, but hidden flaws. In legislation of evading taxes,quite a few flaws thought as by most scholars,are not really flaws,if the criminal law is interpreted thoroughly.