论税收犯罪中罚金刑的配置

刑法对税收犯罪罚金刑的配置应注重与税法对税收一般违法行为规定的罚款之间的衔接。罚金和罚款在限额制、比例制的规定方式上应相同，且罚金的比例下限和上限既不应当低于罚款的比例下限和上限。也不应高于罚款的比例下限和上限太多，我国刑法应结合税法对罚款的相关规定进行调整。

On the Setting of Fines in Tax Crimes

To set proper fines for tax crimes, we should keep symmetry between fines and administrative fines. The magnitude of fines in tax crimes should be same or slightly higher than the lower limit to the administrative fines and the ceiling can also be slightly higher than the administrative fines＇ upper limit. Fines in tax crimes should be revised according to tax laws and regulations.