美国税收犯罪量刑规则及启示

The U.S. Sentencing Rules on Tax Crime and Its Implications for China

美国税收犯罪量刑规则通过三个表格和五个步骤来实现税收犯罪量刑的规范化,保障罪刑均衡。深入研究税表、量刑表、刑罚表这三个表格设置的原理,以及量刑五个步骤的运作机制,对实现中国司法实践中税收犯罪量刑均衡的问题,具有借鉴意义。

The US sentencing rules on tax crimes are standardized through three tables and five procedures in order to ensure the balance of crime and sentence. A deep research in the principle of establishing the three forms Tax Table, Sentencing Table and Penalty Table as well as the operation mechanism of five procedures in sentencing may offer a great reference for China to resolve the problem of balancing tax crime and sentence in legal practice presently.