《刑法》第二百零一条修改对税收执法工作的影响  

The Influence on Taxation Enforcement of Tax Authorities by Amending the Article 201 of Criminal Law

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：《涉外税务》2009年第12期61-64,共4页International Taxation In China

摘　　要：《刑法》第二百零一条修改将对税务机关的税收执法工作产生一定影响,税收执法的办案体制以及税收执法工作中的案件移送、税收强制执行、定性处罚都会随之发生变化。本文针对上述这些影响进行具体分析,并提出了相关建议。The amendment of Article 201 in Criminal Law has great influences on taxation enforcement, which will accordingly change case handling and transferring, as well as taxation enforcement and qualitative punishment. The paper makes a concrete analysis of those influences and then puts forward some relevant suggestions.

关 键 词：偷逃税 刑法 税收执法 税务机关 

分 类 号：D924.3[政治法律—刑法学]