| 涉税犯罪刑法司法解释浅析 |
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| 引用本文： | 王祖书.涉税犯罪刑法司法解释浅析[J].辽宁税务高等专科学校学报,2006,18(4):19-21. |
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| 作者姓名： | 王祖书 |
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| 作者单位： | 辽宁师范大学法学院,辽宁,大连,116027 |
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| 摘 要： | 刑法解释必须严格遵循罪刑法定原则的基本要求进行,不能与罪刑法定原则的基本思想相背离,文章以晚近以来最高司法机关涉税犯罪的司法解释为核心,具体分析了涉税犯罪刑法的司法解释主体不合法、内容不合法、方法不合理等问题。
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| 关 键 词： | 罪刑法定 司法解释 涉税犯罪 |
| 文章编号： | 1008-2859(2006)04-0019-03 |
| 修稿时间： | 2006年5月22日 |
An analysis of judicial interpretation of criminal law in current tax- involved crime |
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| WANG Zu-shu.An analysis of judicial interpretation of criminal law in current tax- involved crime[J].Liaoning Taxation College Journal,2006,18(4):19-21. |
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| Authors: | WANG Zu-shu |
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| Abstract: | To interpret the Criminal Law,one must follow the rule of a legally prescribed punishment for a specified crime and should not be against the basic idea of this rule.The article discusses judicial interpretation which was made by the supreme judicial body about tax-involved crime and also analyzes the questions of the illegal subjects and contents and the improper measures in the judicial interpretation. |
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| Keywords: | a legally prescribed punishment for a specified crime judicial interpretation tax-involved crime |
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