| 修改后刑法第201条的理论发展及争议问题 |
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| 引用本文： | 杨高峰. 修改后刑法第201条的理论发展及争议问题[J]. 广州大学学报(社会科学版), 2010, 9(9): 33-38 |
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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条规定的偷税罪做出了修改，修改内容包括罪状、定罪量刑标准、追诉要件等几个方面，在理论上有创新之处。修改后的立法在罪名确定、犯罪行为、定罪标准、与累犯的关系、与逃避追缴欠税罪之间的区别等几个方面都需要进一步研讨，以期正确适用法律。
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| 关 键 词： | 逃税罪 刑法修正案（七） 理论发展 争议问题 |
On theoretical development and controversial issues of the adjusted article 201 in Criminal Law |
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| YANG Gaofeng. On theoretical development and controversial issues of the adjusted article 201 in Criminal Law[J]. Journal of Guangzhou University(Social Science Edition), 2010, 9(9): 33-38 |
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| Authors: | YANG Gaofeng |
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| Affiliation: | YANG Gaofeng (School of Law,Guangzhou University,Guangzhou,Guangdong 510006,China) |
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| Abstract: | The Seventh Amendment in Criminal Law adjusts the crime of evading taxes regulated in article 201 in Criminal Law: accusation,the criteria of conviction and punishment,prosecution requisites,and so on,which are innovative in theory.In order to be applicable to the law,the adjusted legislation needs to make further theoretical research in many aspects,such as: definition of crime,actus reus,the criteria of conviction,the relationship with recidivist,differentiation with crime of Avoidance of Pursuing Tax Arr... |
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| Keywords: | crime of evading taxes the Seventh Amendment in Criminal Law theoretical development controversial issues |
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