浅析偷税的认定  

The Ascertainment of Tax Dodging

作　　者：高林[1] 张金川[1] 刘文升[1] 

机构地区：[1]郑州市国家税务局所得税所,河南郑州450052

出　　处：《洛阳师范学院学报》2007年第4期178-180,共3页Journal of Luoyang Normal University

摘　　要：偷税是当前普遍存在的一种税务违法行为,应当具备主体、客体、主观和客观四要件,其中主观要件在理论和执法实践中最具争议性。依据偷税概念进行分析,从行为方式上讲,偷税本身均有主观故意的成分,因此,其主观方面也是故意的。从时间界限上看,认定偷税的时间界定应当是法律规定的申报期限。自查补报、虚开发票和认定偷税的时间界限等是执法工作中分歧较大的几个具体问题,研究认定自查补报是一种偷税行为,对虚开发票的行为人,只能按发票违法进行处罚,核定征收不能认定为偷税行为。Tax dodging is a violation of tax legislation. Differences in theories of defining tax dodging can lead to inadequacy of penalty. Staring with an analysis of the definition of tax dodging, this paper discusses important factors of ascertaining tax dodging and analyses some specific controversial issues, including self-audit and postponed claim, sham issue of tax invoices and time boundary in relation to the ascertainment of tax dodging.

关 键 词：偷税 时间界限 自查 虚开 

分 类 号：D922.22[政治法律—经济法学]