论逃避追缴欠税罪认定中的几个问题  

The Subscription of Avoidance of Pursuing Tax Arrears

作　　者：唐葵[1] 

机构地区：[1]长春税务学院税务系,吉林长春130021

出　　处：《税务与经济》2002年第6期15-18,共4页Taxation and Economy

摘　　要：追缴欠税是法律赋予税务机关的一种税收强制职能,该项权力的行使经常会受到纳税人的破坏,刑法为了杜绝该类行为的发生,规定了逃避追缴欠税罪。只有当纳税人非法拖欠税款并实施转移或者隐匿财产的行为,致使税务机关无法追缴的税款数额在1万元以上时,才能依法构成逃避追缴欠税罪。Demanding payment of the tax dodge is an impulsive function carried out by the tax authorities. But this is often broken by the tax papers. So avoidance of pursuing tax arrears is born. Avoidance of pursuing tax arrears is confirmed only when the tax arrears is over ￥10 000,which can't be collected by the tax authorities.

关 键 词：逃避追缴欠税罪 法定犯 结果犯 纳税担保 中国 犯罪客体 犯罪主体 税收征管 

分 类 号：D924.33[政治法律—刑法学] D922.22[政治法律—法学]