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(一)德国税法规定,凡偷税50万马克以上,判处5-100年有期徒刑。 (二)俄罗斯专门成立一支税务警察队,有权力进入任何部门,并可在法律允许范围内对逃税者使用武力。
(1) The German tax law stipulates that anyone who evades tax more than 500,000 marks shall be sentenced to 5 to 100 years’ imprisonment. (2) Russia has a special tax police unit with the power to enter any department and to use force against tax evaders to the extent allowed by law.