逃避缴纳税款罪新诠——立法特色与条款适用解析  

New Interpretation of the Crime on Tax Evation--Analysis of Legislative Features and Application of Provisions

作　　者：邬定伸 WU Ding-shen(School of Marxism,Fudan University,Shanghai 200433,China)

机构地区：[1]复旦大学马克思主义学院,上海200433

出　　处：《哈尔滨师范大学社会科学学报》2020年第4期52-55,共4页Journal of Social Science of Harbin Normal University

摘　　要：《刑法》第201条经《刑法修正案(七)》的修订将原来的偷税罪改为逃避缴纳税款罪。学界认为,该条款系我国刑法私法化的典型代表,尤其该条第4款的“初犯免责条款”在解释适用上存在较大疑义。文章结合刑法的谦抑性及犯罪本质的法益侵害性深入解析该条款,一方面从立法论上讨论该条的私法化特色,另一方面,运用法教义学方法对“初犯免责规定”展开释义,以期回应司法实践中所遇到的疑难问题。Article 201 of the Criminal Law was amended by the Amendment(7).The original crime of tax evasion was changed into the crime of evading payment of taxes.The academic circles believe that this article is a typical representative of the privatization of criminal law in China.In particular,the interpretation of the fourth paragraph of the“first-offence exemption”has leaded to many disagreements.This article analyzes this provision in accordance with the modesty of criminal law and the nature of crime at the same time.On the one hand,it discusses the characteristics of privatization of Article 201 of the Criminal Law from the legislative point of view;on the other hand,it uses the method of legal dogmatics to interpret the paragraph of“first-time offense exemption”in order to respond to the difficult problems encountered in judicial practice.

关 键 词：逃避缴纳税款 刑法私法化 免责条款 

分 类 号：D924[政治法律—刑法学]