简论我国偷税犯罪的立法缺陷及完善

A Brief Discussion on Legislative Defects and Improvement of Tax-evading Crime in Our Couty

我国偷税犯罪的立法缺陷表现在 :处延界定不严密 ,尤其是实施数额与比例的双重标准 ,导致罪刑不相适应 ;对偷税犯罪的手段规定不科学 ;偷税罪的刑罚较逃税罪轻。应采用单一制计税额的定罪标准 ,同时提高逃税罪的起刑数额。

The legislative defects of tax-evading crime in our country reveal in the following aspects: its extensive definition is not well-conceived, especially that the double criteria of 'amount' and 'percentage' lead to improper correspondence between crimes and punishments; its unscientific regulation for the means of tax-evading crime; the legal punishment for tax-evading crime is lighter than that of the tax-escaping one. Therefore, a singular crime-convicting standard should be adopted, at the meantime, the amount for criminal penalty should be promoted.