【作者】 岳文军；

【导师】 华国庆；

【作者基本信息】 安徽大学 ， 法律， 2010， 硕士

【摘要】 2009年2月28日,第十一届全国人民代表大会常务委员会第七次会议通过了《中华人民共和国刑法修正案(七)》(以下简称《刑法修正案(七)》)。其中,将刑法第201条规定的“偷税罪”修改为“逃避缴纳税款罪”(简称逃税罪)。非常准确的定性了该罪的本质特征,对今后我国打击税收违法犯罪将产生积极而又深远的影响。但如何正确理解和适用《刑法修正案(七)》有关“逃税罪”之规定,我国理论界和实务界看法不一。鉴此,本文着重就逃税罪的构成进行深入研究。全文分四个部分。第一部分“逃税罪的主体”。从纳税义务的来源入手,就纳税人的概念以及逃税罪主体的具体范围进行了阐述。对几种特殊的纳税主体能否成为逃税罪主体进行了分析,本文认为,扣缴义务人不能成为逃税罪主体,分析了税务代理人构成逃税罪的几种情况,对特殊的单位形式是否构成逃税罪进行了分析,对承包、租赁、联营、合作经营方式中逃税罪主体以及无证经营者、非法经营者能否成为逃税罪主体进行了分析。第二部分“逃税罪侵犯的客体”。通过对刑法理论中犯罪客体的几种主要观点对比,本文认同“法益论”的观点,针对逃税罪,主张逃税罪侵犯的客体是复杂客体,包括国家税收征管制度和国家财税收入权。对逃税罪的侵犯对象和目的进行了论述。第三部分“逃税罪的主观方面”。逃税罪主观方面为故意,从认识因素和意志因素两方面论述了逃税罪故意的认定,提出逃税罪主观方面可包括间接故意,最后对逃税罪主观内容的目的和动机进行了分析。第四部分“逃税罪的客观表现”首先分析了逃税罪行为的性质和特征,然后对逃税罪“数额加比例”定罪模式进行了评析,指出了“数额加比例”定罪模式的弊端,并从逃税数额、应纳税额、计算期间、多次逃税、累计计算等影响到逃税罪定罪几种主要因素进行了分析。最后,对《刑法修正案(七)》第3条具体修改内容进行了总结,对逃税行为采取概括式表述、不申报的规定、数额标准改变、扣缴义务人只采用数额定罪、免责条款的规定进行了阐述。更多还原

【Abstract】 The Amendment to Criminal law of the People’s Republic of China (hereinafter referred to as The Amendment Seventh to Criminal law) was adopted at the seventh meeting of the Standing Committee of the Eleventh National People’s Congress on Feb.28,2009. Among that crime of tax evasion which was in accordance with the article 201 of the original Criminal Law is revised into "evading payment of tax" (referred to as evading tax).It has accurately defined the essential characteristics of the crime after revising the crime of tax evasion into crime of evading payment of tax, and it will exert active and profound influences theoretically and practically on fighting against Tax Evasion in the future of our country. However theorists and substantive industry disagree with the way how to properly understand and apply the provision of "evading payment of tax" in the Amendment Seventh to Criminal Law.For this reason, this paper stresses on and deepens the analysis of criminal constitution of tax evasion.This paper consists of four parts. The first part is "the main tax dodger". Based on the analysis of source of tax obligations, it discourses the definition of taxpayers and specific scope of the tax dodgers. Analyzing several special taxpayers on whether they can turn to the tax dodgers; it presents that the withholding agent cannot be the tax dodgers and explains the reason. It analyzes situations when tax agent constitutes a crime of tax evasion and whether the special forms lead to the crime of tax evasion and so on. The second part is the objective of tax evasion. By the comparison of several views about crime objective in criminal law theory, it approves "the law profit theory". To the crime of tax evasion, it proposes the object infringed by it is complex, including country tax administration system and national finance and taxation income power. The third part is "evading taxes crime’s subjective aspect", from the understanding factor and the will factor, it recognizes intentional crime, and proposes the subjective aspect of the crime including indirect intention. The fourth part is the objective performance of the evading taxes crime. Firstly it analyzes the nature and characteristic of the crime, then evaluates the crime pattern of "the amount plus the proportion" of evading taxes crime, Finally, the concrete revision content of the third article in "Criminal law Bill for amendment Seventh" is concluded here, and so forth.更多还原