逃税罪法律适用异化之法解释学释疑——以“范某某逃税案”为视角的展开  

The Legal Hermeneutics of Alienation of the Legal Application of Tax Evasion——From the Perspective of Fan’s Case

作　　者：薛铁成 Xue Tiecheng

机构地区：[1]青岛黄海学院

出　　处：《贸大法律评论》2019年第1期3-11,共9页Uibe Legal Science

基　　金：国家社会科学基金一般项目“法治视野下的刑事合议庭研究”(15XFX011)阶段性成果

摘　　要：国家税务机关对范某某逃税案的处理结果,引发了"正反两种发声"。审视网络中关涉范某某逃税案的发声:第一,现有法律之解释忽视了形式理性(法律)与实体理性(社会实践)的关系,我们用形式理性与实体理性二元对立的法律观点审视不同于西方的形式理性与实体理性的现实。第二,误释了刑法与税法的关系。第三,错误地厘定了在刑法功能转变的过程中,一元违法性与处罚手段多样的关系。功能性刑法在坚守违法性的统一性与处罚手段的多元性共生的前提下,也要坚守刑法的谦抑性原则。The result of the state tax authorities’ handling of fan’s tax evasion case has triggered " both positive and negative opinions ".First,the existing interpretation ignores the form of law(law) and the real reason(social practice).Second,the relationship between criminal law and tax law is misinterpreted.Thirdly,the relationship between the illegality and the various means of punishment is wrongly determined in the process of the transformation of the function of criminal law.Under the premise of adhering to the unity of illegality and the multi-symbiosis of punishment means,the functional criminal law adheres to the principle of modesty and suppression of criminal law.

关 键 词：形式理性 实体理性 违法性一元论 

分 类 号：D922.22[政治法律—经济法学] D924.33[政治法律—法学]