论偷税故意

在税收执法实践中,认定偷税是否应考虑行为人的主观故意性一直是争议最为激烈,且至今没有解决的问题之一。这一问题得不到解决,不但会对纳税人造成不公平,同时也会极大地损害税务机关自身的形象,侵蚀纳税人对税法的遵从度和对税务机关的信赖度。如果从习惯法来理解偷税的故意性,从偷税与偷税罪的关系以及近期国家税务总局一些相关的规范性文件来进行分析,可以拓宽解决这一问题的思路。

On Willful Tax Evasion

In the practice of tax law enforcement,it is one of the most fierce and unsolved problems that whether sub- jective deliberation of people' s behavior should be taken into consideration if tax evasion happens.If this problem can not be solved,not only will taxpayers get huge unfairness,but it will also greatly damage the image of the tax authori- ties themselves.Meanwhile it will corrode the taxpayers' trust to the tax law and to the tax agency.If analyzed delib- elation of tax evasion according to the customary law,from the relation between tax evasion and tax evasion crime and from some related standard documents of the State Administration of Taxation,the way of thinking can be broadened for solving this problem.