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为了正确贯彻经国务院决定,由财政部税务总局发布的关于清理偷漏欠税的《通告》,支持这一工作的顺利开展,进行一次法制宣传教育,增强法制观念,促进企业和个人依法纳税,从法律的角度,谈谈认真贯彻《通告》,维护国家税收几个问题。税总《通告》共有八条规定,其中有四条(即第三、六、七、八条)涉及到《中华人民共和国刑法》中的破坏社会主义经济秩序罪,侵犯公民人身权利、民主权利罪,妨害社会管
In order to correctly carry out the “Notice” issued by the State Administration of Taxation on the clean-up of tax evasion by the decision of the State Council, support the smooth implementation of this work, conduct a publicity and education campaign on the legal system, enhance the concept of legal system and promote tax payments by enterprises and individuals according to law, From a legal point of view, talk about conscientiously implementing the “Circular” and safeguarding the state tax revenue several issues. There are altogether eight provisions in the Notice on Total Taxes, of which four (ie, Articles 3, 6, 7 and 8) refer to the crimes of undermining the socialist economic order in the Criminal Law of the People’s Republic of China, infringing upon citizens’ personal rights and crimes of democratic rights, and prejudicing Social management