“漏税”立法势在必行

Imperative Legislation to Limit Tax Evasion

漏税,是指非因纳税人、扣缴义务人故意未缴或者少缴税款的行为,是一种税务违法行为,在税务违法行为种类中居于不可或缺的地位。漏税,不是纳税人、扣缴义务人主观故意造成的,其行为主体不应当承担行政或刑事处罚责任。应尽快通过立法规范设置漏税行为,进一步完善我国税务违法行为种类。

Tax evasion refers to an activity that is not the intentional non-payment or underpayment of taxes by the taxpayer or withholding agent.It's an illegal behavior that is indispensable in the category of tax violations.Tax evasion was not caused intentionally by taxpayers or withholding agent,therefore the subject of tax evasion should not undertake administrative or criminal responsibility.Legislation should be adopted as soon as possible to standardized tax evasion behaviors,and further improve the classification of tax violations in China.