偷税罪“比例+数额”的罪刑标准研究

Study on Punishment Standard for Tax Evasion Crime:"Proportion+Amount"

偷税罪罪刑标准的基础是社会危害性及其严重程度,它通过偷税行为的严重性和偷税结果的严重性表现出来,具体体现为偷税比例和偷税数额。偷税罪罪刑标准存在漏洞,使本应构成犯罪的行为在刑法上没有处罚的依据,应通过立法手段加以修改。偷税罪罪刑标准的适用,有赖于计算方法的统一,司法解释为此提供了切实可行的依据。

The punishment standard for tax evasion crime is based on its social hazard and its severity, It is manifested through the severity of the tax evasion behavior and the result, specifically the tax evasion proportion and tax evasion amount. There are loopholes in punishment standard for the tax evasion crime, which leads to the problem that no punishment can be referred to in criminal law while tax evasion practice already constitutes a crime, Legislation should be improved to address this problem, The application of punishment standard for tax evasion crime depends on the unification in calculation method, for which the judicial interpretation provides a practical and feasible foundation.