我国刑法第204条第2款立法评说  

Comment on the Legislation of the 2^(nd) Section of 204^(th) Criminal Law

作　　者：吕晓伟[1] 

机构地区：[1]宝鸡文理学院政法系,陕西宝鸡721007

出　　处：《哈尔滨学院学报》2008年第1期54-58,共5页Journal of Harbin University

摘　　要：我国刑法第204条第2款的规定立法本意有误,违背了犯罪构成理论,混淆了偷税罪与骗取出口退税罪的界限,违背了罪刑相适应原则,违背了禁止分割评价的定罪原则,违背了罪数理论,是立法随意的表现。文章认为,此款规定既不科学也不合理,应予删除。The 2^nd section of 204^th criminal law violates the crime constitution theory by mixing tax dodging with cheating export drawback. It also violates the crime and punishment corresponding principle and violates the principle of forbidding divided evaluation. It is concluded in this paper that this item is neither scientific nor reasoning and it is suggested to delete.

关 键 词：骗取出口退税罪 偷税罪 禁止分割评价 

分 类 号：D915.3[政治法律—诉讼法学]