| 完善我国偷税罪立法的几点思考 |
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| 引用本文： | 贺光辉. 完善我国偷税罪立法的几点思考[J]. 涪陵师范学院学报, 2005, 21(1): 96-98 |
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| 作者姓名： | 贺光辉 |
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| 作者单位： | 湖南人文科技学院社科系 湖南娄底417000 |
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| 摘 要： | 随着市场经济的发展，新的偷税行为、偷税方式不断涌现。我国现行刑法关于偷税罪的规定，由于其固有的种种不足越发难以适用新形势的需要。对此分析现行偷税罪立法的缺陷，提出相应的对策措施具有十分重要的意义。
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| 关 键 词： | 偷税罪 立法缺陷 完善 |
| 文章编号： | 1672-366X(2005)01-0096-03 |
| 修稿时间： | 2004-07-18 |
Some Reflections on Perfecting the Legislation about Tax Dodging |
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| HE Guang-hui. Some Reflections on Perfecting the Legislation about Tax Dodging[J]. JOurnal of Fuling Teachers College, 2005, 21(1): 96-98 |
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| Authors: | HE Guang-hui |
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| Abstract: | With the development of market economy, various new means of tax dodging and evasion have been emerging in great number. Because of its inherent deficiencies, the current criminal law of our country about tax dodging does not adapt to the new situation. In light of this fact, it is of great significance to analyze the deficiencies and put forward the countermeasures to solve the problem. |
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| Keywords: | crime of tax dodging legislation deficiencies perfection |
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