对偷税犯罪有关问题的探析

由于我国刑法201条存在着立法语言和技术的不周延性,致使很多偷税行为,如果按犯罪论处,则于法无据,也违背罪刑法定原则;如果不按犯罪论处将有损法律的尊严和公平正义,并造成国家税收的大量流失,建议对其修改完善。在司法实践中,应纳税额的计算是一个关键的问题,对此问题刑法学界和司法实务界的多种观点都不完善,值得商榷。

Probing into tax dodging criminal's problem

Because of it exists the problems of lawmaking language and techniques in 201section of our country current penal code. This causes a lot of problem about punish tax dodging behavior. If we judge it criminal, there is no foundation from the current laws, and it also offences the principle of no crime without a law. If we don't, it will decrease the law's dignity and justice. This will result in the national revenue from taxes run off in great quantities. In the judicial process, the calculation of tax amount payable is the key problem. Various standpoints in the circles of criminal theories and judicial practice are not all perfect, and there still exist many places of deserving arguing.