我国刑法第二百零一条修正案评析

Analysis of the Amendments to Article 201 of Criminal Law of PRC

我国刑法第二百零一条修正案从立法理念到立法技术均对1997年刑法中关于偷税罪的规定进行了实质性修改,而且蕴含了巨大创新,必将对我国刑法和税法的理论、立法以及司法和税收执法实践产生深刻影响。因此,建议对其进行全面的归纳和分析,找出可进一步完善之处,这无疑将有助于丰富我国刑法和税法理论,以便改进立法,指导司法和税收执法实践活动。

The amendments to Article 201 of Criminal Law of PRC revised tax evasion of Criminal Law in 1997 from the aspects of legislative ideas and techniques. The great innovation of it will have a profound impact on the theory, legislation and judiciary and law enforcement of criminal law and tax law. Therefore, it is proposed to conduct a comprehensive summary and analysis so as to improve the amendments, which will undoubtedly contribute to enriching the theory of criminal law and tax law, to improving legislation and to guiding the practice of judiciary and tax law.