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来源:百度知道 编辑:UC知道 时间:2024/06/06 04:45:44
偷税罪,作为当前危害税收征管秩序罪中社会危害最大的一种犯罪行为,不仅造成了国家税款的大量流失,挑战刑法和税法的权威性、公正性,而且还表现出恶劣的犯罪示范效果。1997年修订的《刑法》第201条对偷税罪作了专门规定,但在这几年的司法实践中也陆续暴露出立法中的缺陷和不足。造成的原因是多方面的,对偷税罪的客体缺乏认识是一重要原因,因此,考察偷税罪的客体,揭示其对立法的指导意义,从而改进我国的偷税罪立法,显得现实而又必要。

Smuggles the crime, takes in the current harm tax revenue collection order crime the society to harm the biggest one kind of criminality, not only has created the national tax money massive outflows, the challenge criminal law and the tax law authority, the fairness, moreover also displays the bad crime demonstration effect. in 1997 revised "Criminal law" 201st to smuggles the crime to make specially the stipulation, but also one after another exposed in the legislation in these years's judicial practice the flaw and the insufficiency. Creates the reason is various, to smuggles crime's object to lack the understanding is a substantial clause, therefore, the inspection smuggles crime's object, promulgates it to the legislative guiding sense, thus improves our country to smuggle the crime legislation, appears the reality and the necessity.

Steal tax offense, conduct and actions current endanger the revenue from tax advertise for tube the society in the orde