加入WTO后我国税收犯罪立法的完善  

Perfection in China Legislation of Revenue and Tax Crime after Entry into the WTO

作　　者：张利华[1] 

机构地区：[1]河南师范大学,河南新乡453007

出　　处：《河南司法警官职业学院学报》2005年第4期58-61,共4页Journal of Henan Judicial Police Vocational College

基　　金：2003年度国家哲学社会科学基金项目"WTO规则与中国经济法发展问题研究"的阶段性成果之一。项目编号:03BFX026。

摘　　要：WTO是全球经济一体化的产物。加入世贸组织使我国的刑事立法特别是税收犯罪规范 面临着极其严峻的挑战。中国加入WTO,对税收犯罪规范的完善无疑是一种机遇。它对于促进我 国刑事政策理念的更新、税收犯罪立法的完善、税收法制的透明具有十分重要的作用。The WTO is the outcome of the world economic integration.China faces very rigorous challenge in criminal legislation,especially the revenue and tax crime after entering into the World Trade Organization.Chinas entry into the WTO is doubtlessly a kind of opportunity to perfect revenue and tax crime norm.It has the very important function for promoting to renew our country' s crime policy principle,perfection of the legislation in revenue and tax crime as well as adding the transparent in the revenue and tax.

关 键 词：WTO 税收犯罪 立法 

分 类 号：DF87[政治法律—法学]