| 我国税收犯罪的立法技术评析 |
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| 引用本文： | 吕晓伟.我国税收犯罪的立法技术评析[J].哈尔滨学院学报,2011,32(3):54-57. |
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| 作者姓名： | 吕晓伟 |
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| 作者单位： | 宝鸡文理学院,政法系,陕西,宝鸡,721013 |
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| 基金项目： | 宝鸡文理学院2010年重点研究项目;项目 |
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| 摘 要： | 我国现行税收犯罪的立法技术还存在着法条用语不规范、不严谨,罪名设置不科学等缺陷。在进一步修订税收犯罪的立法时,要注意完善法条用语,科学设置罪名。刑法修正案（七）对逃税罪的修改在立法技术上有了很大进步,但依然存在一些问题,文章主要对此进行评述。
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| 关 键 词： | 税收犯罪 立法技术 逃税罪 |
Evaluating the Legislative Technology of Tax Revenue Crime |
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| LV Xiao-wei.Evaluating the Legislative Technology of Tax Revenue Crime[J].Journal of Harbin University,2011,32(3):54-57. |
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| Authors: | LV Xiao-wei |
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| Institution: | LV Xiao-wei (Baoji University of Arts and Sciences,Baoji 721013,China) |
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| Abstract: | The defects of current legislative technology of tax crime include non-standard terminology,less rigorous definition,and unscientific accusation.Therefore,the revision of tax crime legislation ought to consider the inefficiencies mentioned above.Although the 7th edition of ＂Criminal Law Amendment＂ is a development,there are still problems. |
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| Keywords: | tax revenue crime legislative technology tax evasion |
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