摘要
《刑法修正案(七)》对刑法第201条偷税罪作了重大修改。从我国的法律看,刑法修订往往早于税法的修订,两者关于偷税违法行为和犯罪的界定上又具有很强的接续性。
Crimianl law Amendment Seven made a drastic revision to tax evasion,the 201st clause of Criminal Law.In terms of Chinese Law,the revision of Criminal Law was earlier than that of Tax Law.However,both of their defination to illegal activities and crime of tax evasion have strong continuity.
出处
《企业活力》
2010年第10期68-72,共5页
Enterprise Vitality
关键词
偷税罪
修订
税收
tax evasion
revision
tax
