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《刑法修正案(七)》对刑法第201条偷税罪作了重大修改。从我国的法律看,刑法修订往往早于税法的修订,两者关于偷税违法行为和犯罪的界定上又具有很强的接续性。
“Criminal Law Amendment (VII)” made significant changes to the crime of tax evasion in Article 201 of the Criminal Law. From the perspective of our country’s law, the revision of the criminal law is often earlier than the revision of the tax law, both of which have very strong continuity with respect to the definition of tax evasion and crime.