论偷税罪的立法改进

Improvement on the Legislation of the Crime of Tax Evasion

自从1997年我国刑法典颁布实施,关于偷税罪立法的许多问题在学界就一直存在激烈的争议。虽然2002年最高人民法院关于偷税罪的司法解释弥补了立法上许多缺陷,但还有许多问题依然没有解决,在理论上依然争议激烈。因此,有必要对偷税罪的立法改进继续深入研究。

Since the promulgation and implementation of our criminal law in 1997, there have been disputes about the legislation of tax evasion. Ahhough the judicial interpretation made by the Supreme Court corrected the defects in the legislation of tax evasion in 2002, many problems are still unsolved and there are a lot of theoretical disputes. Therefore, it is necessary to carry out further researches about the improvement on the legislation of the crime of tax evasion.