论刑法漏洞——以偷税罪立法为视角  

On Flaws of Criminal Law ——In perspective of legislation of evading taxes

作　　者：刘永庭[1] 杨高峰[2] 

机构地区：[1]河北政法职业学院,河北石家庄050061 [2]广州大学法学院,广东广州510405

出　　处：《河北法学》2005年第6期153-157,共5页Hebei Law Science

摘　　要：刑法漏洞有明显漏洞与隐含漏洞之分。刑事司法过程中不能对明显漏洞进行补充,但却可以对隐含漏洞进行补充。学界所认为的偷税罪立法中的漏洞经过法律解释后,其实并非刑法漏洞。The flaws of criminal law can be divided into obvious flaws and hidden flaws.We could not remedy the obvious flaw, but hidden flaws. In legislation of evading taxes,quite a few flaws thought as by most scholars,are not really flaws,if the criminal law is interpreted thoroughly.

关 键 词：刑法 明显漏洞 隐含漏洞 偷税罪 立法原则 

分 类 号：D924.3[政治法律—刑法学]