【作者】 张玉华；

【导师】 张国轩；

【作者基本信息】 江西财经大学 ， 经济法， 2004， 硕士

【摘要】 偷税是指纳税人、扣缴义务人故意违反税法规定，采用欺诈、隐瞒等手段，不缴或少缴应纳或应扣税款，依法应当承担法律责任的行为。它具有违法性、经济性、欺诈性和累积性等特征。为了正确认识偷税这一经济和社会现象，有必要对其概念科学地予以界定，并明确其与税收流失的其他概念的区分。 我国《刑法》第201条对偷税罪的处罚标准为“数额加比例”，即既要达到一定的绝对数额，又要达到应纳税额的一定比例。该条文由于在逻辑上缺乏严密性，在实践中缺乏可操作性而受到理论界的质疑。依照《刑法》第201条规定：偷税罪的规定将偷税数额划分为“一万元以上不满十万元”和“十万元以上”两个档次，将偷税比例划分为“10％以上不满30％”和“30％以上”两个档次，并将它们分别对应起来。这一规定漏掉了其他三个档次，造成了立法上的疏漏，使得纳税人只要在偷税数额和比例上做文章，就可以轻而易举地将重罪转化为轻罪，甚至转化为一般偷税行为。 偷税的手段因税种的不同而有不同表现。在增值税方面：通过隐瞒、减少销售收入，以降低销项税额；擅自扩大进项税额抵扣范围，随意抵扣进项税额或以虚假发票抵扣税金；假出口骗取退税。在消费税方面：隐瞒销售数量或销售收入；故意错用税目税率；假出口骗取退税。在所得税方面：多列支成本费用以减少应税利润；设立假合资企业；设立假合作企业；隐瞒和分解收入偷税。在其他方面：个体工商户无证无照，蓄意偷税；采用“难得糊涂法”偷逃各种税款；借重组改制之际偷税：平利吃返销偷税等。“地下经济”是税收的“真空地带”，走私偷逃税导致税款的大量流失，电子商务成了偷税者的天堂，这些都是应当引起我们重视的偷税的经济表现。 对偷税处罚应当遵循及时性原则、以财产处罚为主兼用其他处罚方法原则、适度性原则和个人与单位并罚原则。目前，偷税处罚的依据有行政实体法依据、程序法依据和刑事法依据。由于我国没有统一的税收法典，税法行政实体法依据较多，其表现形式主要是一些单行的行政法规，程序法依据是《税收征收管理法》，刑事法依据是《刑法》和《最高人民法院关于审理偷税抗税刑事案件具体应用法律若干问题的解释》。根据这些法律、法规和司法解释，我国对偷税行为规定了较为完整的行政和刑事处罚措施。 为了更好地研究偷税问题，仅从法律的角度是不够的，还应运用经济学的观点并采用数学的方法。用数学模型从微观经济学的角度探究偷税行为发生的原因，可以得出偷税者在偷税时往往会进行一些经济分析，主要是偷税时预期受罚成本和预期收益的权衡:当预期受罚成本高于预期收益时，行为人会选择不偷税;当预期受罚成本低于预期收益，行为人觉得有利可图时就会选择偷税;当偷税被查处惩罚的可能性较小时，他会选择多偷税;反之，则会选择少偷税.所以税务机关要尽可能地加大处罚力度，提高受罚率.从税收制度方面分析，税收制度规定的模糊性和不确定性、税收负担过重和不均衡、税收制度特别是增值税制度设计不合理也是造成偷税经常发生的重要原因;收入和贫富差距过大是偷税者偷税的重要经济原因;有利可图是偷税的动力所在。 为了有效地惩治偷税违法犯罪行为，我们可以考虑从以下几个方面入手:(1)在税法立法方面，应提高立法层次，树立税法权威;将生产型增值税尽快过渡到消费型增值税;取消过滥的税收优惠政策，为企业创造公平竞争的环境:对增值税专用发票实行统一、规范、严格的管理;加强普通发票的管理，完善发票有奖制度;(2)刑事立法方面，去掉“偷税数额应占应纳税额30%”的规定;对数额已经达到定罪处罚而比例未达到重罪处罚标准的行为作为轻罪处罚;规定偷税数额在100万元以上的行为皆应定罪处罚;(3)在税收征管方面，应加强征管，遏制地下经济势头;重视对重点税源的监控;普遍实行所得税源泉扣缴、代扣代缴:及时查处偷税行为，加强对电子商务税收等方面的管理;(4)在其他方面，应加强正面宣传;曝光偷税行为;提供税务咨询服务;提高税务千部素质，加强监督。更多还原

【Abstract】 The tax evasion is a very serious problem in China nowadays. It has reduced the financial resource of the government, disturbed the normal market order, weakened the government’s ability of macro regulation and control, and caused the unfair distribution of wealth in the society. Then how can we deal with it? Those are the starting points of the current study.Tax evasion is a serious crime, which is characterized by such essential natures as law-breaking, economical concerning, swindling and accumulating. Its definition can be found in the 201st statement of Criminal Law. The punishment standard of tax evasion is "sum plus its proportion", which means that the crime of tax evasion is recognized when the total sum and certain proportion of tax evasion are reached. However, this 201st legal statement is imperfect, illogical and not very feasible in practice. The very study uses coordinate and chart analysis to have discovered that 201st item is imperfect in the dividing-lines between guilty and not guilty and between serious crime and light crime of tax evasion. The current 3 scales dividing the tax evaders are insufficient, which cause gaps that allow tax evaders to escape from tax levy.According to the authority, the underground economy on an enormous scale, which is evading tax and revenue, has already reached about 10% of GDP of China, and the newly emerging e-business becomes "paradise of tax evader". People should pay much more attention to tax evasion existing in value-added tax, consumption tax, business tax, corporate income tax, individual income tax etc, because they are the main categories of taxes of China. There’s no unified tax revenue code in China, we mainly rely on the laws of "foreign-investment enterprise and foreign enterprise income tax", "personal income tax " and "additional regulation of tax" etc.The current research attempts to analyze the measures dealing with tax evasion in the history and in some present foreign countries, and tries to make the standards of punishments of tax evasion more advanced and reasonable. There are so many reasons for people to evade taxes. From the micro-economic point of view, the reason that causes tax evaders’ execution of tax evasion is that the fine for tax evasion is much lower than their expected interest. In the light of the analysis of current punishment standard and causes, hence, the most important thing is to find some acceptable countermeasures to deal with them, for example, how to perfect invoice management, how to strengthen tax legislation, and so on.更多还原