逃税犯罪侦查  

Tax Evasion Crime

作　　者：董邦俊[1] 高玲[1] 

机构地区：[1]中南财经政法大学,湖北武汉430073

出　　处：《湖南警察学院学报》2013年第4期81-88,共8页Journal of Hunan Police Academy

基　　金：国家社会科学基金项目"经济全球化背景下环境犯罪刑及对策研究(10CFX030)

摘　　要：逃税犯罪是税收经济领域中发生最普遍的犯罪形式。近几年来,由于很多原因,逃税犯罪有增无减,手段更加多样化,逃税数额也更加令人触目惊心,破坏了社会主义经济秩序,败坏了社会风气,给国家经济建设带来严重危害,必须予以严重打击。《刑法修正案(七)》对逃税罪进行了修改,对逃税罪的犯罪构成予以了进一步规范。公安机关应加强对此类案件的侦查工作,以更好地打击犯罪,为经济建设保驾护航。Tax evasion crime is the most common forms of crime in tax economy. In recent years, due to many reasons, the number of tax evasion crime continues unabated, means are more diversified, and the amount of tax evasion is more shocking. All of this undermine the socialist economic order, corrupt social conduct, and make serious harm to the national economic construction, needing a serious blow. Based on the changes of tax evasion made by ＂criminal law amendment （7）＂, tax evasion crime＇s component is need to be further standardized. The public security organs for investigation should strengthen its investigation work, in order to better fight crime and better for economic development.

关 键 词：《刑法修正案（七）》 逃税罪的构成 侦查工作 

分 类 号：D914.36[政治法律—刑法学]