【作者】 王运昌；

【导师】 贾学胜；

【作者基本信息】 暨南大学 ， 法律， 2011， 硕士

【摘要】 税收是国家财政收入的主体部分,是国家宏观调控的主要工具,是社会财富初次分配的重要工具。在税收犯罪治理的制度中,逃税罪是刑事制度中的一个重要方面,承担着预防、打击逃避缴纳税款犯罪的重要工作。逃税罪是由偷税罪嬗变而来,主要原因是由于在司法实践中,逃避缴纳税款的手段、方式等内容也都在不断变迁,刑法规定也暴露出在司法适用中的不足,因此在这一过程中偷税罪也是几经补充、解释、修订,从罪名、罪状到法定刑等各部分内容逐渐完整。本文立足于逃税罪的刑法规定,从现行法律出发,研究偷税罪到逃税罪的嬗变过程、逃税罪罪与非罪的界限、针对逃税罪的不足提出立法建言。文章共分为三个部分,分别为逃税罪的立法嬗变、逃税罪本体论、逃税罪的立法评价与完善建言。在第一部分中,首先介绍了在建国后对于逃避缴纳税款行为刑事责任条款的规定,这一阶段止于79刑法典的出台。由于没有出台统一刑法典,只能依靠税收法规中的刑事责任条款规范逃避缴纳税款的行为。同时在这个期间立法者起草过多部刑法草案,其中对于逃避缴纳税款税行为也作为了重要规定,从而为逃税罪的出台奠定了在刑法典中的重要地位。在第二部分中,首先对逃税罪之相关概念进行了辨析,明确了偷税、逃税、避税等相关概念,识别了逃税罪的本质；其次介绍了逃税罪的犯罪构成,并展开与骗取出口退税罪第二款的辨析,明确了逃税罪的特征、逃税罪罪与非罪的界限。在第三个部分中,首先对刑法修正案(七)中涉及逃税罪的各个部分进行评价,确认立法变迁的进步与效果；其次对逃税罪的不足方面提出立法建言,主要涉及犯罪主体、罚金刑、资格刑、自由刑年限、骗取出口退税罪的第二款等内容。以上内容就是对本文脉络进行的梳理。更多还原

【Abstract】 Tax is the main part of state revenues and the main tool of national macro-control, and an important tool of the initial distribution of social wealth. In the tax crime system of governance, tax evasion is an important aspect, undertaking to prevent, combating tax evasion crime. As a means of tax evasion in judicial practice, methods and other content of tax evasion are constantly changing, also exposed some shortcomings in the application in the judge, so in the process tax evasion is added and explained in the counts, counts to the other part of the punishment gradually This paper is based on the tax evasion of criminal law, starting from the existing law, discussing the Evolution in tax evasion and the boundaries of crime or not crime, giving the legislative suggestions for the lack of tax evasionThe article is divided into three parts, were convicted for tax evasion evolution of legislation, ontology of tax evasion, evaluation of the Crime of tax evasion and suggestions for Improvement.In the first part, it firstly introduce the stage of the criminal in the government rules, this phase ends in the introduction of the Criminal Code 79. the introduction of the Criminal Code is not uniform, we can only rely on the criminal liability provisions of tax laws and regulate the behavior to avoid taxes evasion. during this period the Ministry of legislators drew the drafting of the draft Penal Code, tax evasion was in them, laid a position of tax evasion in the Penal Code.In the second part, first, the related concept of tax evasion is clear in the tax avoidance and other related concepts, besides identified the nature of the crime of tax evasion; Second, it introduce the constitution of the crime of tax evasion, and rebate the second paragraph with the crime of defrauding export tax, defined the characteristics of tax evasion, tax evasion boundaries in crime or not crime.In the third section, first, it evaluate the Criminal Law Amendment (Ⅶ) in various parts of tax evasion, recognized the progress in legislative effects and changes; Second, put forward the suggestions for the lack of tax evasion, concerning the subject of crime, criminal fine, qualification penalty, freedom of life sentence, second paragraph of the crime of defrauding the content of the export tax.Above is the context for the sort of article.更多还原