我国税收犯罪的立法技术评析

Evaluating the Legislative Technology of Tax Revenue Crime

我国现行税收犯罪的立法技术还存在着法条用语不规范、不严谨,罪名设置不科学等缺陷。在进一步修订税收犯罪的立法时,要注意完善法条用语,科学设置罪名。刑法修正案(七)对逃税罪的修改在立法技术上有了很大进步,但依然存在一些问题,文章主要对此进行评述。

The defects of current legislative technology of tax crime include non-standard terminology,less rigorous definition,and unscientific accusation.Therefore,the revision of tax crime legislation ought to consider the inefficiencies mentioned above.Although the 7th edition of ＂Criminal Law Amendment＂ is a development,there are still problems.