逃税罪初犯免责条款研析  

On the Clause of “First Offense Exemption” of the Crime of Tax Evasion

作　　者：周铭川[1] ZHOU Mingchuan(law School,Shanghai Jiao Tong Uninersity,Shanghai,200030,China)

机构地区：[1]上海交通大学法学院

出　　处：《贵州大学学报（社会科学版）》2019年第6期72-80,共9页Journal of Guizhou University(Social Sciences)

基　　金：2018年上海市哲学社会科学规划一般课题“上海市智慧城市建设中新型网络犯罪治理研究”(2018BFX018)

摘　　要：刑法第201条第4款是由前半段隐含规定的"初犯免责"和后半段明文规定的"再犯不免责"共同组成的"初犯免责条款"。"再犯不免责"是对"初犯免责"的确认与重申,不是对初犯免责条款的适用限制。补缴税款、缴纳滞纳金、交纳罚款一般应当同时具备,"已受行政处罚"是指客观上已经交纳了罚款,而与逃税者主观上是否愿意接受处罚无关。虽然这些条件应当成就于公安机关立案之前,但初犯免责条款并不必然导致行政处罚程序前置。初犯免责条款不能适用于扣缴义务人和拟制型逃税罪主体。the Paragraph 4 of Article 201 of the Criminal Law is a“first offense exemption clause”consisting of the“first offense exemption”implicitly stipulated in the first half of the paragraph,and the“no exemption for reciprocal offense”in the latter half which is a confirmation as well as re-declaration of the first offense exemption instead of a estriction of first offense exemption clause.Repayment of taxes,late payment of fees,and payment of fines should generally be available at the same time.“Administrative penalty”means that the penalty has been paid objectively,regardless of whether the tax evader is willing to accept the penalty or not.These conditions should be achieved before the public security organ files the case.However,the first offense exemption clause does not necessarily lead to the advancement of the administrative penalty procedure.The first offense exemption clause cannot be applied to the withholding agent and the proposed tax evasion subject.

关 键 词：逃税罪 初犯免责 行政处罚前置 

分 类 号：DF01[政治法律—法学理论]