偷税罪“二次行政处罚”犯罪成立标准的立法缺陷及其完善  

The Legislation Defect and Committing A Crime in Terms of Crime of Tax Evasion "Repeated Administrative Penalty " Setting up A Standard Is Perfect

作　　者：吕晓伟[1] 

机构地区：[1]宝鸡文理学院政法系,陕西宝鸡721013

出　　处：《税务与经济》2008年第4期76-79,共4页Taxation and Economy

摘　　要：我国刑法对于偷税罪"二次行政处罚"犯罪成立标准的规定存在诸多立法缺陷,而且不符合税收征管实际,在实践中难以操作。应对此进行相应的修改予以完善:明确规定"二次行政处罚"的时限与数额;将扣缴义务人因偷税被税务机关二次行政处罚又偷税的行为犯罪化。Our country corporal punishment there exists a lot of legislation defects in the regulation committing a crimeto crime of tax evasion ＂repeated administrative penalty＂ setting up a standard , neither, accords with tax administration reality, is difficult to handle in practice. Corresponding specifically for this is on the march modification of sugges

关 键 词：偷税罪 二次行政处罚 扣缴义务人 立法缺陷 

分 类 号：F810.42[经济管理—财政学]