| 对"经税务机关通知申报"补充解释的思考 |
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| 引用本文： | 吴哲. 对"经税务机关通知申报"补充解释的思考[J]. 涉外税务, 2006, 0(8): 68-69 |
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| 作者姓名： | 吴哲 |
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| 摘 要： | 《最高人民法院关于审理偷税抗税刑事案件具体应用法律若干问题的解释》(法释[2002]33号,以下简称《解释》)对《刑法》中有关涉税犯罪的条款进行了解释和作了补充规定,明确了法院在审理涉税刑事案件时的适用法律问题.但是,笔者认为,该《解释》对刑法第二百零一条第一款中"经税务机关通知申报"的解释在实践中会产生如下问题,值得商榷.
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Some Thoughts on the Supplementary Explanation to "Filing Tax Returns after Having Been Notified by the Tax Authority to Do So" |
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| Zhe Wu. Some Thoughts on the Supplementary Explanation to "Filing Tax Returns after Having Been Notified by the Tax Authority to Do So"[J]. International Taxation In China, 2006, 0(8): 68-69 |
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| Authors: | Zhe Wu |
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