逃税罪的立法解读与司法认定

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1、口LJ山东大学硕士学位论文ABSTRACTOurcountryexisttariffcrimethatstealtaxquantitygreatlyandmasterwidelyandamuchcharacteristics，butourcurrentcountrycriminallawArticle201concerningstealingtariffalreadycannotadaptstotherequestofcurrentpresentcondition．ForbeRedyrepressingthisgraduallyseriouspresentc

2、ondition，The1lthcongresscommitteeofthepeople，theseventhconferencepassed(thePeople’SRepublicofChinaamendmentactofcriminallaw(seven)》onFebruary28，2009(seven)．Accordingtorealisticcondition,Article3change”stealtax”to”Taxevasion"．Toalargeextentmadeuptol

3、oopholeofstealtariffondesign，sentenceaquestionandlinkupthelegalizationwithtaxcodeinthearticles．ThoughhasaggressivemeaningtothecurrentpenalcodeArticle201，butalloflegalizationsareimpossiblyperfect，rulesconcemingTaxev

4、asionexistsvariousproblem．Taxevasioncarryonoverhaultochangethestoletariffandnewlawjustestablishment．andprovideachancetore-examinedTaxevasionforus．Inadditiontoprefaceandconclusion,thistextmainlyWasdividedintofourfractionstocarryonananalysistoTaxevasion．TheNO．1chaptermainlyintroduced

5、Taxevasionthelegalizationoriginanditsretroactiveeffect．Thelegalizationofourtaxevasionexperiencesastartstatustoagraduallyperfectshape，thischaptertidieduptherelatedrulesofTaxevasionindetail，summaryitsexcellentanddefect,andpointoutthelowerpartlaw'sinresponsetotheperfectsection；Inretro

6、activeeffect，mainlyaimedatcurrent1997penalcode，{interpretation))in2002，in2009，tocarryoncarefulanalysiswithlegaleffectandappliance．Thesecondchapterpassesintroductionoffencecompositionoftaxevasioncriminaloffour,tOcontentprogressdefinition．Analysisthe

7、disputeinTaxevasionthemasterquestion,whethersubjectiveaspectofobligatorincludesindirectintentional，the3L．______．-．．．．．————————一山东大学硕士学位论文crimeguest’Sbodyisthesimpleguest’Sbodyorcomplicatedguest’Sbody，andobjectiveaspectstatesarticlesamidtheJianMingarticlessubstituteanduncertaintyqua

8、ntityostandard，etc．Moreove