WTO视角下我国税收犯罪立法面临的挑战及发展态势  

The Challenge that the Crime of Tax Revenue of Our Country Legislates to Face and Developing State under WTO Visual Angle

作　　者：黄进才[1] 

机构地区：[1]河南师范大学,河南新乡453007

出　　处：《河北法学》2006年第1期44-48,共5页Hebei Law Science

基　　金：2003年度全国哲学社会科学基金项目的成果之一

摘　　要：中国加入WTO,对现行税制的冲击无疑是巨大的。由此而引致的税收犯罪是新型的和复杂的。也使我国的税收犯罪立法面临着严峻的挑战。如何从容应对挑战并准确预测税收犯罪立法的发展态势,让刑法的公正内涵与保护外延,在WTO规则面前获得淋漓尽致的发挥,这是摆在法律工作者特别是刑事立法工作者面前的一项十分重要而又紧迫的任务。China joins WTO, the impact to the current tax system is undoubtedly enormous. The crime of tax revenue causing there from is new-type and complicated. Make the tax revenue crime of our country legislate to face the severe challenge too. How to tackle the challenge calmly and predict the developing state that the crime of the tax rerenue legislates, let just intension of criminal law and protect epitaxy, get thorough full play in front of the rule in WTO, this is a very important and urgent task in front of law worker especially criminal legisltion worker.

关 键 词：WTO 税收犯罪 立法 中国 税收制度 刑法 

分 类 号：D924.33[政治法律—刑法学]