论偷税罪立法完善

On the Legislation of Crime of Tax Evasion

本文对偷税罪在立法上存在的缺陷进行了分析,对学术界和实务界在该罪的定罪标准与法定刑的把握上的争议进行了澄清,提出了未来修改完善时应采用"概括列举式"叙明罪状,应提高偷税罪成立的数额标准,取消"经税务机关通知申报而拒不申报"的偷税手段及"对多次偷税,未经处理的,按照累计数额计算"的规定。

This paper analyses the defects in the legislation of ,crime of tax evasion and clarifies the disputes between academic community and practical circles in the standard of conviction and determination of legally-prescribed punishment of this crime. It also suggests that clear criminal facts should be adopted in the form of ＇ summarized list＇ while the crime of tax evasion being amended in the future, the standard of amount constituting the crime of tax evasion should be increased and the provisions of ＇The tax evaders refuse to declare after receiving the notice sent by the tax office.＇ and ＇The amount of tax evasion should be calculated according to the accumulated total when the tax evader has done tax evasion for more than one time without processing.＇ should be abolished.