论偷税的主观故意  

On the Subjective Intent of Tax Evasion

作　　者：许玲燕 

机构地区：[1]常州大学史良法学院,江苏 常州

出　　处：《法学（汉斯）》2023年第5期4264-4270,共7页Open Journal of Legal Science

摘　　要：一直以来,理论界对于偷税是否需要具备主观故意产生了极大的争论,由于法律没有明文规定,两派学者多年来一直争执不下。但是,结合现有的税务总局的三份批复、《刑法》以及《行政处罚法》中涉及的相关规定,认为偷税需要具备主观故意似乎更为合适。不仅如此,自2016年以来,法院在审理偷税案件时也大多倾向于认定偷税需要具备主观故意。总之,认定偷税需要具备主观故意更符合目前的发展趋势。There has been a great debate in the theoretical community as to whether tax evasion requires subjective intent, and since the law does not explicitly provide for it, two schools of thought have been arguing over the years. However, taking into account the three existing approvals from the General Administration of Taxation, as well as the relevant provisions involved in the Criminal Law and the Administrative Punishment Law, it seems more appropriate to argue that subjective intent is required for tax evasion. In addition, since 2016, the courts have mostly been inclined to find that tax evasion requires subjective intent when hearing tax evasion cases. In conclusion, it is more in line with the current trend to find that subjective intent is required for tax evasion.

关 键 词：偷税 主观故意 《税收征管法》 完善建议 

分 类 号：D92[政治法律—法学]