关于《征管法》中偷税法律责任条款修改的几个问题  

On Perfecting of Legislation Concerning Tax Stealing

作　　者：何小王[1] 

机构地区：[1]湖南税务高等专科学校,湖南长沙410116

出　　处：《税务与经济》2009年第3期68-71,共4页Taxation and Economy

摘　　要：《征管法》中的偷税概念应改为逃税,偷税概念并不切合词义,与现代税收理念不相协调,也不符合国际惯例。偷税的立法表述不应采用列举手段的方式,而应界定其欺骗和隐瞒的实质。偷税是违反税收法律、行政法规的行为,一般的违规行为不应作为偷税。修订偷税立法应与健全税收法律责任体系相结合。＂Tax stealing＂ should be renamed tax evasion. The concept of ＂tax stealing＂ is not correspondent with its semantic meaning, and does not conform to current tax ideas and the international conventions as well. Legislative presentation of tax evasion should define its essence of cheating and concealing instead of listing the specific means and phenomena. Tax evasion is conduct that violates tax laws and acts, so common rule-violating conducts should not be defined as tax evasion. The revision of legislation concerning tax evasion should integrate with the perfecting of tax law system.

关 键 词：偷税 逃税 立法完善 

分 类 号：F810.42[经济管理—财政学]