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我国的税收犯罪规范体系缺乏前瞻性与现实性的结合,现行刑法设置的税收犯罪规范体系在税收犯罪猖獗面前显得软弱无力,税收犯罪如此猖獗,虽各方面的因素很多,税收刑事立法不健全、不完善是一个不可忽视的原因。一、偷税罪立法的缺陷及完善1.偷税罪的数额加比例标准刑法关于偷税
The system of tax crime regulation in our country lacks the combination of foresight and reality. The criminal code system set by the current criminal law appears weak and feeble in the face of the rampant tax crimes. Although there are many factors in tax crimes and the tax criminal legislation is not perfect, Imperfect is a reason that can not be neglected. First, the shortcomings and perfection of legislation on tax evasion 1. The amount of tax evasion plus the proportion of the standard Criminal Law on tax evasion