论偷税罪的立法缺陷及补正

On the Legislative Defects of Tax Evasion and Correction

刑法对偷税罪的规定存在诸多缺陷。一是偷税罪行为方式规定的不周延;二是"经税务机关通知申报而拒不申报"作为偷税罪的行为之一缺乏现实性;三是"多次犯有前两款行为,未经处理的,按照累计数额计算"的规定无法实现;四是偷税罪成立的数额标准太低。刑法未来修订时应当补正以上缺陷。

There are many defects about the crime of tax evasion in the criminal law. Firstly, the stipulation of tax evasion offences is not rigorous; secondly, ＇The tax evaders refuse to declare after receiving the notice sent by the tax office＇, which is one of the tax evasion crime＇ s behaviors, is lack of reality; thirdly, the stipulation that ＇The amount of tax evasion should be calculated according to the accumulated total when the tax evader has done evade taxation for more than one time without being delt with＇ can not be achieved; fourthly, the amount standard of convicting criminal tax evasion is too low. Future amendments to the Criminal Law should include the supplement and correction of the above defects.