摘要
税收犯罪,是指侵害国家税收分配关系,应受刑罚惩罚的行为。其侵犯的客体是国家的税收分配关系,在客观方面表现为双重违法性,主观方面为直接故意,要求行为人具有违法性认识。
A crime against taxation indicates an act that offends the state taxation and revenue sharing relation and shall result in penal punishment. The object of crimes against taxation is state taxation and revenue sharing relation. The objective aspect of crimes against taxation is dual illegality and subjective aspect is direct intent which requires the offender's cognizance of illegality.
出处
《国家检察官学院学报》
2003年第4期42-49,89,共9页
Journal of National Prosecutors College
关键词
税收犯罪
税收分配关系
税法
crimes against taxation
taxation and revenue sharing relation
tax law
