逃税罪中比例标准的缺陷与完善

On the Defect and Perfection of the Proportion Standard of Tax Evasion Crime in China

逃税罪的比例标准经过《中华人民共和国刑法修正案(七)》(以下简称《刑法修正案(七)》的修改后,虽然修正了在立法逻辑上的缺陷,但仍未能摆脱适用中的困境,具体表现为比例标准在案件移交环节缺乏实际可操作性,在定罪量刑环节对跨年度逃税行为定罪量刑不均衡。而导致上述问题的原因在于合税种比例计算方法与分税制不协调以及比例标准和数额标准的计算期间不统一。本文认为需要从解决以上问题入手,完善逃税罪的比例标准。

Although the proportion standard of tax evasion crime has been amended and the legislation logic has been improved by the Amendment VII to the Criminal Law of the People＇s Republic of China （hereinafter referred to as the Amendment VII to the Criminal Law）, there are some problems in practices, for instance, the proportion standard is difficult to operate in the procedure of case transferring, crime equaling penalty principle is difficult to implement in the case of cross-year tax evasion. These problems mentioned above all attribute to the incoordination between total proportion calculation method of tax categories and tax federalism, as well as the inconsistent calculation period between the proportion standard and amount standard. Starting with resolving the above problems, the proportion standard for tax evasion crime in China should be improved.