| 对偷税罪的量化分析 |
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| 引用本文： | 王联合.对偷税罪的量化分析[J].天中学刊,2006,21(3):42-46. |
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| 作者姓名： | 王联合 |
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| 作者单位： | 广东商学院,广东,广州,510320 |
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| 摘 要： | 《刑法》关于偷税行为的定罪与量刑的规定,设定了偷税数额及偷税数额占应纳税额百分比双标准。由于偷税数额与偷税数额占应纳税额百分比二者变化的异步性,把偷税数额占应纳税额百分比作为双标准之一是不科学的。在多次偷税存在多个偷税数额占应纳税额百分比的情况下,选择其中的最高百分比定罪量刑比较科学。
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| 关 键 词： | 偷税行为 偷税数额 应纳税额 百分比 方法 |
| 文章编号： | 1006-5261(2006)03-0042-05 |
| 修稿时间： | 2006年1月25日 |
Quantitative Analysis of Tax Evading Crime |
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| WANG Lian-he.Quantitative Analysis of Tax Evading Crime[J].Journal of Tianzhong,2006,21(3):42-46. |
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| Authors: | WANG Lian-he |
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| Abstract: | Criminal law about convicting and sentencing the act of tax evasion provides double standards,namely the amount of tax evaded and the percent of total taxes payable.Because the amount of tax evaded and the percent of total taxes payable are inconsistent in changes,it is unscientific to make the percent one of the double standards.To many acts of tax evasion,it is scientific to choose the biggest percent as the standards of the convicting and sentencing. |
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| Keywords: | act of tax evasion amount of tax evaded total taxes payable percent method |
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