| 逃税罪立法实施中的疑难问题研究 |
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| 引用本文： | 杨高峰.逃税罪立法实施中的疑难问题研究[J].学术探索,2009(4):39-43. |
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| 作者姓名： | 杨高峰 |
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| 作者单位： | 广州大学,法学院,广东,广州,510006 |
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| 摘 要： | 《刑法修正案（七）》对刑法第201条修改，修改内容包括罪状、定罪量刑标准、追诉要件等几个方面，原偷税罪罪名亦应随之修改为逃税罪。新逃税罪立法在犯罪行为、主观方面、定罪标准等几个方面都需要在理论上进一步探讨，以期正确适用法律。实践中亦应对逃税罪实施后的刑事政策问题予以关注。
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| 关 键 词： | 逃税罪 罪名 不作为 主观方面 刑事政策 |
Problems in the Implementation of Tax-Escaping Crime Legislation |
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| YANG Gao-feng.Problems in the Implementation of Tax-Escaping Crime Legislation[J].Academic Research,2009(4):39-43. |
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| Authors: | YANG Gao-feng |
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| Institution: | YANG Gao - feng (Law School, Guangzhou University, Guangzhou, 510006, Guangdong, China) |
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| Abstract: | The Revision in Code 201 of The 7th Amendment to Criminal Law covers the aspects of accusation, criterion for imposing penalty, and prosecution essentials, and the previous tax evasion has been changed into tax- escaping crime. It is necessary to carry on theoretical studies of the new law of tax - escaping crime concerning malefaction, subjective aspect and criterion for imposing penalty so that it will be properly applied. In practice, enough attention must be paid to criminal policy after the implementation of tax - escaping crime law. |
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| Keywords: | tax - escaping crime accusation nonfeasance subjective aspect criminal policy - |
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