论偷逃税违法以主观故意为要件

偷逃税违法以主观故意为要件,主要理由是：偷税一词是建国后的新造词,专门用来指称故意弄虚作假的现象。现行《税收征收管理法》有关偷税的法条表述,应当解释为包含了主观故意的内容。从刑法角度看,主观故意是偷逃税犯罪的要件,而刑法上对故意的考虑,反过来制约着税收执法,要求税务机关在对偷逃税违法行为定性处罚时考虑主观故意因素。此外,从《税收征收管理法》相关条款和国家税务总局的文件上分析,主观故意也是偷逃税定性处罚必须考虑的因素。

On the Essential Element of Tax Evasion——Subjective Intention

Subjective intention is the essential element of tax evasion crime.Main reasons are listed as follows.Firstly,＂tax evasion＂ is a coinage made after the founding of P.R.China,specifically referring to the phenomenon of deliberate deception.Secondly,statements about tax evasion in the existing ＂PRC Law Concerning the Administration of Tax Collection＂ can be interpreted to include the subjective intention.Thirdly,from the aspect of criminal law,subjective intention is the element of crime of tax evasion,and considering ＂intention＂ from criminal law in turn restricts the enforcement of tax collection law,requiring the tax authorities take subjective intention into consideration when giving punishment on tax evasion on qualitative factors.In addition,analysis on the relative articles of ＂PRC Law Concerning the Administration of Tax Collection＂ and documents of the State Administration of Taxation shows that subjective intention is a factor to be considered on punishing tax evasion on qualitative factors.