论偷税罪数额立法缺陷和完善.pdf

摘要

偷税罪数额的立法规定包括以下内容:偷税罪数额的种类、大小及比例、累
计计算等。偷税罪的数额可分为应缴纳数额以及已扣、已收税款数额。偷税罪的
构罪标准采用的是“数额+比例”的双重标准。累计计算是指,多次犯有偷税行
为,未经处理的,按照累计数额计算。
我国偷税罪数额的立法规定存在缺陷。其中,“数额+比例”制不合理:难以
反映行为的客观危害程度和行为人的主观恶性;导致立法上的处罚空档;使不同
的纳税人受到不公正的待遇。犯罪数额标准低具有以下缺陷:不适应社会发展的
需要;导致处罚范围过大、处罚重;影响刑法的权威性;累计计算规定不科学,
包括“多次”的认定标准不明确;“未经处理”的界定模糊。
完善我国偷税罪数额的立法规定,可以从以下几个方面入手:摒弃“数额+
比例”制,确立单一数额制的标准;根据社会的发展情况,提高定罪的数额标准;
完善累计计算的规定,将对此规定为“二次”,明确一个纳税期限或一个纳税年
度内的偷税行为为一次,并将“未经处理”规定为“未经行政机关处理”等。

关键词:偷税罪数额比例制数额标准累计计算






















I
ABSTRACT

The legislative provision about the amount of tax dodging crime includes such
contents: the category, magnitude and proportion of the amount of tax dodging crime, the
calculation of the total accumulative amount, and so on. The amount of tax dodging crime
can be classified into two parts: the amount payable and the amount paid. The damning
standard of the tax dodging crime adopts the duple standard: proportion and amount.
Accumulative calculation means that the all unsettled dodging crimes must be calculated
accumulatively.
There are some defects in China’s law about the amount of tax dodging crime. The
“proportion + amount” punishment system can not reflect the objective harm of the
behavior and subjective evil of the person, which leads to the vacuum of the punishment
in the legislation and unfair treatment on the taxpayers. The low amount of the crime can’t
meet the demand of the society’s development, and may result in too heavy punishment or
too wide scope, even may influence the authority of the criminal law. The accumulative
calculation is also not scientific, for example, the times of the unsettled tax dodging
crimes is not clear and the standard of “unsettled” is ambiguous.
There are many means plete the legislative provision about China’s amount of
tax dodging crime: Firstly, we should give up the “proportion + amount” system and
establish the single “amount” st