摘要
刑法解释必须严格遵循罪刑法定原则的基本要求进行,不能与罪刑法定原则的基本思想相背离,文章以晚近以来最高司法机关涉税犯罪的司法解释为核心,具体分析了涉税犯罪刑法的司法解释主体不合法、内容不合法、方法不合理等问题。
To interpret the Criminal Law, one must follow the rule of a legally prescribed punishment for a specified crime and should not be against the basic idea of this rule.The article discusses judicial interpretation which was made by the supreme judicial body about tax-involved crime and also analyzes the questions of the illegal subjects and contents and the improper measures in the judicial interpretation.
关键词
罪刑法定
司法解释
涉税犯罪
a legally prescribed punishment for a specified crime
judicial interpretation
tax-involved crime
