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1992年9月第七届全国人民代表大会常务委员会第27次会议通过的《中华人民共和国税收征收管理法》(以下简称为《征管法》)和《关于惩治偷税、抗税犯罪的补充规定》(以下简称为《补充规定》),是自1993年1月1日起施行的法律和法规,是当前惩治偷税、抗税等税收犯罪和活动的法律依据。《征管法》和《补充规定》大幅度地修改了以往有关偷税、抗税犯罪的法律、法规以及司法解释。认真地、深入地研究这两个法律文件,对于准确地、有力地打击税收犯罪,具有重大的意义。 《征管法》和《补充规定》规定了一个新的罪群——税收犯罪。税收犯罪可以细分为两个小罪群:其一是纳税犯罪,是指在税收征收领域内,纳税人、扣缴义务人或者其他主体在纳税方面的犯罪。其基本罪种有偷税罪、逃税罪、骗取国家出口退税款罪和抗税罪,同时兼以经常伴生的诈骗罪、行贿罪、伤害罪、杀人罪以及妨害公务罪等。《补充规定》对除妨害公务罪之外的纳税犯罪作出了专门的规定。在罪状和法定刑上,都有较大的变化。它们是税收犯罪的核心成分。本文以《补充规定》为基本根据,着重就以上对象在理论上进行探讨。
The Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and the Supplementary Provisions of the People’s Republic of China on the Punishment of Tax Evasion and Anti-tax Crimes (the “ Hereinafter referred to as the Supplementary Provisions) is the law and regulation that came into force on January 1, 1993 and is the legal basis for punishing tax crimes and activities such as tax evasion and tax resisting. The Law on the Administration of Tax Collection and the Supplementary Provisions drastically amended the laws, regulations and judicial interpretations on tax evasion and anti-tax crime drastically. A careful and in-depth study of these two legal documents is of great significance to the accurate and effective fight against tax crimes. The Law on Tax Collection and Supplementary Provisions set forth a new crime group, tax crimes. Tax crime can be subdivided into two small criminal groups: One is tax crime, refers to the field of tax collection, taxpayers, withholding agents or other subjects in the tax aspects of the crime. The basic types of crimes include the crime of tax evasion, the crime of tax evasion, the crime of cheating the country on export tax rebates and the anti-tax crimes. In the meantime, it is accompanied by frequent frauds, bribery, injury crimes, homicide crimes, and obstruction of official duties. The Supplementary Provisions make specific provisions on tax crimes other than those which impede public service. In guilt and legal punishment, there have been major changes. They are a core component of tax offenses. In this paper, ”supplementary provisions" as the basic basis, focusing on the above objects in theory to explore.