摘要
《刑法修正案(七)》对刑法第201条规定的偷税罪做出了修改,修改内容包括罪状、定罪量刑标准、追诉要件等几个方面,在理论上有创新之处。修改后的立法在罪名确定、犯罪行为、定罪标准、与累犯的关系、与逃避追缴欠税罪之间的区别等几个方面都需要进一步研讨,以期正确适用法律。
The Seventh Amendment in Criminal Law adjusts the crime of evading taxes regulated in article 201 in Criminal Law： accusation, the criteria of conviction and punishment, prosecution requisites, and so on, which are innovative in theory. In order to be applicable to the law, the adjusted legislation needs to make further theoretical research in many aspects, such as： definition of crime, aetus reus, the criteria of conviction, the relationship with recidivist, differentiation with crime of Avoidance of Pursuing Tax Arrears, ect.
出处
《广州大学学报（社会科学版）》
2010年第9期33-38,共6页
Journal of Guangzhou University:Social Science Edition
关键词
逃税罪
刑法修正案(七)
理论发展
争议问题
crime of evading taxes
the Seventh Amendment in Criminal Law
theoretical development
controversial issues
