1) tax-dodging crime
偷税犯罪
1.
We should severely punish tax-dodging crime because it endangers the tax administration system seriously.
偷税犯罪严重危害税收征管秩序 ,应予以重点打击。
2) Income Tax Evasion
涉所得税偷税犯罪
1.
The Comparison of Income Tax Evasion in China and in the United States;
中美涉所得税偷税犯罪比较研究
3) On Legislation of Crime of Evading Taxes
偷税犯罪立法研究
5) commit larceny
犯偷盗罪
6) crime of tax evasion
偷税罪
1.
Our country corporal punishment there exists a lot of legislation defects in the regulation committing a crime to crime of tax evasion "repeated administrative penalty" setting up a standard,neither,accords with tax administration reality,is difficult to handle in practice.
我国刑法对于偷税罪"二次行政处罚"犯罪成立标准的规定存在诸多立法缺陷,而且不符合税收征管实际,在实践中难以操作。
2.
Go against the boundary having committed a crime composing theory,having mixed up crime of tax evasion and having cheated export tax refund of crime.
学界对此行为性质产生争议的根本原因在于我国刑法第204条第2款的规定立法本意有误;违背犯罪构成理论,混淆了偷税罪与骗取出口退税罪的界限;违背罪刑相适应原则;违背禁止分割评价的定罪原则;违背罪数理论;是立法随意的表现。
3.
The research on objective aspect of crime of tax evasion helps distinguish crimeand non-crime, this crime and other crime.
研究偷税罪客观方面有助于正确区分罪与非罪、此罪与彼罪的界限。
补充资料：偷税
| 偷税 tax evasion 纳税人采取伪造、变造、隐匿、擅自销毁账簿、记账凭证，在账簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的违法行为。《中华人民共和国税收管理法》规定，偷税数额占应纳税额的10％以上并且偷税数额在1万元以上的 ，或者因偷税被税务机关给予两次行政处罚又偷税的，除由税务机关追缴其偷税款外，应追究其刑事责任 ；偷税数额不满1万元或者偷税数额占应纳税额不到10％的，由税务机关追缴其偷税款，处以偷税数额5倍以下的罚款。 |
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条