偷税罪定罪公正论  

On the Fairness of Condemnable to Crime of Tax Evasion

作　　者：郑飞[1] 唐葵[1] 

机构地区：[1]长春税务学院,吉林长春130021

出　　处：《税务与经济》2000年第2期21-24,共4页Taxation and Economy

摘　　要：我国现行刑法中对偷税罪的定罪标准是１９７９年刑法中主观主义的延伸。在几年的实践中，其矛盾与缺陷已逐渐表现出来，实际操作中放纵了偷税罪的犯罪分子。而与之相对立的以客观实害作为定罪标准的客观主义，更能符合公正性的要求。鉴于此，设立偷税罪定罪标准时应向客观主义倾斜，以达到定罪的公正。The condemnable standard for tax evasion in our current criminal law is the extension of subjectivism in the criminal law in 1979. its contradictions and defects have been coming out in these years' practice. Contrariwise objectivism used as the condemnable standard can meet the demand of fairness. Therefore, the condemnable standaard for tax evasion should be based on objectivism to reach the fairness of condemnation.

关 键 词：偷税罪 定罪公证论 定罪标准 中国 税收法 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]