论逃税罪中的处罚阻却条款
On the Punishment Obstruction Clause in Tax Evasion Crime
王赫1
作者信息
摘要
《刑法修正案(七)》中增加了逃税罪处罚阻却条款.要正确适用该条款,应当准确把握其适用条件,严格进行规范审视.我国逃税罪处罚阻却条款过于宽松,税务机关权力比重过大,阻却条款的适用没有数额限制也有违公平正义原则.应当对处罚阻却条款适用的逃税数额规定限度,明确规定限制补缴税款的期限和逃税类案件移送公安司法机关的标准,防止税务机关滥权.为了防止该领域的职务犯罪,还应当注重发挥纪检监察的作用.
Abstract
"The Seventh Amendment to the Criminal Law"has added a provision to prevent the punishment of tax evasion.To apply this clause correctly,it is necessary to accurately grasp its application conditions and conduct strict regulatory scrutiny.The punishment and obstruction clauses for tax evasion in our country are too lenient,and the power of the tax department is too heavy.The application of obstruction clauses without a limit on the amount also violates the principles of fairness and justice.It is necessary to set limits on the amount of tax evasion that the penalty obstruction clause applies to,clarify the deadline for limiting the payment of taxes,and set standards for transferring tax evasion cases to public security and judicial organs to prevent tax authorities from abusing their power.In order to prevent job-related crimes in this field,attention should also be paid to the role of disciplinary inspection and supervision.
关键词
逃税罪/处罚阻却/规范审视/制度完善Key words
tax evasion crime/punishment obstruction/standardized review/system impr-ovement引用本文复制引用
出版年
2024
NETL
NSTL
万方数据