摘要
在对中外税收犯罪比较评析的基础上,我国的税收犯罪在立法模式应当采取附属刑法的模式;在罪名体系上,应当调整关于自然人与单位实施逃税罪的刑罚配置,扩大抗税罪的犯罪主体,增设税务代理人逃税罪;对于发票犯罪,按照行为方式的不同来构建罪名;在刑事责任上,应当取消死刑、限制无期徒刑、少用自由刑、增设资格刑、普及财产刑。
On the basis of comparative study on tax crime between the foreign and China.The subsidiary legislative model should be taken on tax crime.In the system of charges,Penalty Configuration of tax evasion should be adjusted between natural person and corporaton,The crime subject of of fense of resisting taxes should be expanded,Additional criminal tax agent.For the invoice crime,The charges should be constructed according to the criminal act of different ways.In criminal responsibility,should cancel the death penalty,limit imprisonmnt for life,reduced penalty against freedom,popularize property oriented penalties.
出处
《特区经济》
北大核心
2010年第7期243-245,共3页
Special Zone Economy
关键词
税收犯罪
立法模式
刑事责任
比较研究
Tax cime
Lgislation mode
Ciminal responsibility
Comparative study
