论《刑法修正案(七)》中几个涉税罪名的整合  

On the Integration of Charges Involving Tax Criminal in the Seventh Amendment of P.R.C. Criminal Law

作　　者：李晓明[1] 

机构地区：[1]苏州大学法学院,江苏苏州215006

出　　处：《河北法学》2010年第1期17-20,共4页Hebei Law Science

摘　　要：《刑法修正案(七)》第3条对"偷税罪"进行了全面修订,但修订后的罪名至今没有公布,尤其是修订后的刑法第201条同第202条及第203条因罪名表述上引起的冲突更加明显。因此,在深入分析该修正案及相关条文的基础上,重点整合了与之相关的涉税罪名,大胆提出将原来的"偷税罪"更名为"逃避纳税罪",进而将"逃避纳税罪"和"逃避追缴欠税罪"合并为"逃税罪";并将扣缴义务人主体从"逃避纳税罪"中分离出来,新设"不履行扣缴义务罪"。Article 3 of the Seventh Amendment ofP. R. C. Criminal Law has made a whole reformulation to tax evasion, yet it has not put on the publication. Especially it caused an evident conflict by confused statements of the charges set forth in the article 201, 202 and 203 of the criminal law. Therefore, basing on a deep analysis on the Seventh Amendment and relevant articles, this paper puts an emphasis on the integration of charges relevant to the tax criminals. By this brave proposal, the charge of evading tax payment should transform into the charge of tax payment avoidance, the charge of tax payment avoidance and the charge of avoiding to pursue the owing taxes should be incorporate as the charge of tax avoidance. Furthermore, the subject of withhold agent will not be applied to the charge of tax payment avoidance, and establish a charge of nonperforming the liability of withholding taxes instead .

关 键 词：偷税罪 逃避纳税罪 逃避追缴欠税罪 逃税罪 不履行扣缴义务罪 

分 类 号：D924[政治法律—刑法学] F812.42[政治法律—法学]