对危害税收征管罪刑罚预防的思考  

On the Prevention of the Crime Committed by Endangering Tax Collection and Management

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》2001年第3期11-14,共4页Taxation and Economy

摘　　要：对危害税收征管秩序的犯罪的预防 ,绝不仅仅是税务机关部门性的任务 ,而应在全社会范围内建立一个与预防相适应的法律体系和与该法律体系相应的司法体制。在司法体制中充分发挥税务机关的专业属性和职能作用 ,是预防该类犯罪的至关重要的因素。The Prevention of the crime which endangers the regulation of tax collection and management isn't only the task for taxation bodies,while a relative legal system should be set up for the government.And the function of taxation bodies should be fully developed in the judicial system.Thus this kind of crime can be prevented.

关 键 词：重刑主义 资格刑 法定最高刑 税收征管 犯罪 预防 

分 类 号：D924.1[政治法律—刑法学] F810.42[政治法律—法学]