| 《刑法修正案（七）》视域下：偷税罪的嬗变 |
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| 引用本文： | 马存伟,苏静.《刑法修正案（七）》视域下：偷税罪的嬗变[J].学术探索,2009(6):66-70. |
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| 作者姓名： | 马存伟 苏静 |
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| 作者单位： | 1. 昆明理工大学,法学院,云南,昆明,650224
2. 新闻出版总署,科技与数字出版司,北京,100052 |
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| 摘 要： | 2009年2月28日，第十一届全国人大常委会第七次会议审议通过了《中华人民共和国刑法修正案（七）》，修正案（三）将原来的“偷税罪”修改为“逃避缴纳税款罪”，并就该罪的具体规定进行了修改。本文在考察偷税罪立法沿革之后，力图对该刑法修正案（三）的立法进步性进行解读，并对其有待完善之处进行简要分析。
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| 关 键 词： | 税收 刑法 税法 偷税罪 逃避缴纳税款罪 |
The Change of Tax Evasion Crime from the Perspective of the Criminal Law Amendment 7 |
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| MA Cun-wei,SU Jing.The Change of Tax Evasion Crime from the Perspective of the Criminal Law Amendment 7[J].Academic Research,2009(6):66-70. |
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| Authors: | MA Cun-wei SU Jing |
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| Institution: | 1. Law School, Kunming University of Science and Technology, Kunming, 650224, Yunnan, China; 2. Department of Science, Technology and Digitalization Publication, General Administration of Press and Publication, Beijing, 100052, China) |
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| Abstract: | On February 28, 2009, the Criminal Law Amendment 7 of the People＇ s Republic of Chinawas examined and approved in the 7th Session of the llth National People＇s Congress. The Amendment 3 changed the previous ＂crime of tax evasion＂ into ＂crime of tax payment evasion＂ and revised the specific items under ＂crime of tax pay- ment evasion＂. This article examines the legislative changes in crime of tax evasion, interprets the progress of the Amendment 3 and proposes ideas for further improvement. |
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| Keywords: | taxation criminal law tax law crime of tax evasion crime of tax payment evasion |
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