摘要
《刑法修正案(七)》对刑法第201条修改,修改内容包括罪状、定罪量刑标准、追诉要件等几个方面,原偷税罪罪名亦应随之修改为逃税罪。新逃税罪立法在犯罪行为、主观方面、定罪标准等几个方面都需要在理论上进一步探讨,以期正确适用法律。实践中亦应对逃税罪实施后的刑事政策问题予以关注。
The Revision in Code 201 of The 7th Amendment to Criminal Law covers the aspects of accusation, criterion for imposing penalty, and prosecution essentials, and the previous tax evasion has been changed into tax- escaping crime. It is necessary to carry on theoretical studies of the new law of tax - escaping crime concerning malefaction, subjective aspect and criterion for imposing penalty so that it will be properly applied. In practice, enough attention must be paid to criminal policy after the implementation of tax - escaping crime law.
出处
《学术探索》
CSSCI
北大核心
2009年第4期39-43,共5页
Academic Exploration
关键词
逃税罪
罪名
不作为
主观方面
刑事政策
tax - escaping crime
accusation
nonfeasance
subjective aspect
criminal policy ,..-
