【作者】 吴野樵；

【导师】 汪莉；

【作者基本信息】 安徽大学 ， 法律， 2010， 硕士

【摘要】 税收是国家的财政收入的主要来源,是促进社会发展、调节社会资源分配的重要杠杆。随着近年来我国社会主义市场经济的快速发展,税收在国家政治和经济生活中扮演着越来越重要的角色。然而,偷税这种行为在全世界范围内都普遍存在,它是目前经济活动中比较常见的一种违法违规行为,而且一直以来都仍未得到有效控制。而在我国,随着社会市场经济越来越飞速的发展,偷税行为也日益成为税收征管中的顽疾。一段时间以来,偷税行为日益猖獗,偷税手段层出不穷,偷税数额也不断增大,不仅给国家造成了大量的税款流失,更严重破坏了税收征管效能和市场经济秩序。尽管税务机关和税务人员努力工作,加强行政处罚、稽查、采取各种措施追补税款,但是偷税行为并没有得到明显地控制。究其原因,不仅仅有税务机关执法方面的问题,《税收征收管理法》对偷税行为立法方面的缺陷也是重要原因。因此,针对以上种种情况,我们很有必要对有关偷税一些具体问题予以研究。本文主要内容分为四个部分。第一部分为我国偷税行为的立法沿革。第二部分主要介绍了国外对偷税的规定以及对我国的借鉴意义。第三部分重点研究《税收征收管理法》中偷税行为规定存在的主要问题。是在对我国现行《税收征收管理法》对偷税的规定进行全方位考察的基础上,对其进行综合评价,从四个方面揭示了现行法条中存在的问题,即：偷税的命名不合理、偷税的概念仅采用列举的手段不妥、偷税的主体界定不清、偷税的法律责任不明确。第四部分主要研究如何完善《税收征收管理法》中偷税相关规定。偷税的命名应更改为逃税,应采用概括列举相结合的方式界定偷税的概念,偷税的主体只能限定为纳税人,调整偷税的处罚规定。更多还原

【Abstract】 Taxation is a country’s major source of revenue, and a lever to promote social development and adjust the distribution of social resources. As our socialist market economy has developed rapidly, tax play an increasingly important role in our political and economic area. However, tax evasion is common throughout the world, and in the present economic activity it is a kind of frequent common lawbreaking behavior without no effective control over it. In our country, with the social market’s development, tax evasion is becoming a stubborn ill. For a period of time, tax evasion has become more and more rampant, and the means of tax evasion is more and more refurbish. These behaviors cause tax losses and seriously destruct tax collection management efficiency and a market economy order. Although tax authority and staff work hard to strengthen the administrative penalties, and tax authority adopt various measures to pursue tax payment, but have not had tax evasion completely controlled. The reasons, not only lie in the tax evasion administration,but also legislative defects of tax evasion in the People’s Republic of China to Administrater the Levying and Collection of Taxes. Therefore,drecting to these circumstances, it is quite necessary to make some specific research on tax evasion.This paper can be mainly divided into four parts.The first part is a historical overview about legislation of tax evasion.The second part is research and reference for use of contemporary overseas tax evasion.The third part is about the problems of tax evasion in the Law of the People’s Republic of China to Administer the Levying and Collection of Taxes. This part propose four problems on the basis of a comprehensive review of the current Law of the People’s Republic of China to Administer the Levying and Collection of Taxes. The nomenclature does not define the really meanning of tax evasion. Taking list style only is not proper. The subject of the tax evasion is not clear, and the responsibility of tax evasion is not perfect.The fourth part is the amendment suggestion of the provisions of tax evasion including changing the name of tax evasion, taking suitable ways of combing list with summarization for legislation,defining the tax evasion,the subject of tax evasion being limited to the taxpayers, and adjusting the relative penalties.更多还原