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全国人大常委会通过了《中华人民共和国刑法修正案(七)》,对偷税罪进行了较大的修改。将偷税罪的犯罪手段概括化、本质化,对偷税犯罪与量刑区间作了清晰的表述,增加了一条全新的“除罪条款”。笔者认为,新增的“除罪条款”值得探讨,而且这种行政化的处理必将导致偷税案件处理的改变,尤其是在行政执法与刑事司法相衔接问题上仍存在争议之处,实践中往往存在各地不一致的地方。因此,本文试就以上问题进行分析,并提出自己的观点。
The Standing Committee of the National People’s Congress passed the Amendment to the Criminal Law of the People’s Republic of China (Seventh), which greatly amended the crime of tax evasion. The criminal means of tax evasion will be generalized and substantive, and the terms of tax evasion crimes and sentencing ranges are clearly stated, adding a brand new “clause of ex-offenses”. The author believes that the addition of “terms of de-taxation” is worth discussing, and this kind of administration will surely result in the change of tax evasion cases. In particular, there is still controversy over the connection between administrative law enforcement and criminal justice, In practice, there are often inconsistencies everywhere. Therefore, this article tries to analyze the above problems and put forward my own views.