摘要
我国现行《征管法》根据修订该法律时所能预见的情形,以及结合当时税收执法的实际情况,对偷税进行了界定,并规定了其法律责任,具有一定的历史意义。但是,随着人们法制观念的不断增强,现行《征管法》对偷税主体、偷税手段及其法律责任所做的规定开始显现其弊病和不适应性,必须对其进行全面的改进。
It is of historical significance that the current “Law Concerning the Administration of Tax Collection” defines tax evasion and its legal obligations according to the foreseen conditions and the actual conditions of tax law enforcement. But with people＇s increasing legal sense the provision, which defines the tax evasion commitor, means of tax evasion and its legal obligations, began to show its shortcomings and inadaptability. Therefore, it is necessary to improve it.
出处
《税务与经济》
CSSCI
北大核心
2008年第3期77-82,共6页
Taxation and Economy
关键词
偷税
偷税主体
偷税手段
法律责任
《征管法》
tax evasion
tax evasion commitor
means of tax evasion
legal obligations
law Concerning the Administra-tion of Tax Collection
