逃避追缴欠税罪与偷税罪的区别

• 作 者: 薛允连
• 出 处: 草原税务
• 发表日期: 1999年04期
• 关键词: 偷税罪 扣缴义务人 法定最高刑 非法利益 犯罪主体 偷税行为 税收管理 犯罪手段 变造 直接故意

最近有许多纳税人向笔者询问，“逃避追缴欠税罪”与“偷税罪”现在在许多传媒上使用的频率越来越高，它们之间的共同点和区别又在哪里呢？从日常税收征管来看，逃避追缴欠税罪和偷税罪所具有的共同点是主观方面的，都是出于直接故意，并都以逃避纳税和获取非法利益为目的。而且，?

Recently, many taxpayers have asked the author that “the evasion of tax in pursuit of tax arrears” and “tax evasion” are now more and more frequently used in many media and what are the commonalities and differences between them? ? From the point of view of daily tax collection and management, the common ground that exists between avoiding tax recovery and tax evasion is subjective, both for direct purpose and for the purpose of evading tax payment and obtaining illegal profits. and,?