题　名  税收犯罪的理论研究  
作　者  聂颖  
作者单位  吉林大学,法学院,长春市 130012  
专　业  经济法学  
指导教师  于治萍  
学位级别  303  
馆藏索取号  3990393  
中文文摘  国家、税收、税收犯罪几乎是同时产生的。在不同的历史时期,税收犯罪的外在表现形式各不相同。在我国社会主义初级阶段条件下,随着市场经济的建立和逐步发展,社会主义法治的进一步完善,税收犯罪不可避免地呈上升趋势。因其个案值大,涉及面广,手段隐蔽,对社会危害极为巨大。与税收犯罪现实情况相去甚远的是学术界对税收犯罪理论与实务研究较少。笔者试图从刑法理论和税收理论出发,对税收犯罪以下几个方面的内容进行初步探讨:
一、 税收犯罪的概念及构成。
对税收犯罪,学术界较常见的称谓有四种,其安外延不尽相同:“危害税收征管罪”,此称谓是刑法分则第三章第六节的名称,共包括十二个罪名。“税收犯罪”这一称谓有广义和狭义之分。我们认为“税收犯罪”应该是狭义的。“涉税犯罪”。它是一种广义的称谓。“税收欺诈犯罪”。其外延与“危害税收征管罪”相比要小。以上四种称谓中,我们选择了“税收犯罪”。
分析税收犯罪概念的内涵,主要就是分析税收犯罪的构成。界定税收犯罪概念的核心问题是确定税收犯罪侵害的客体,税收犯罪实质上侵害的是国家税收征管秩序。税收制度规定了税收法律关系主体双方的权利义务,是税收犯罪侵害的实体法意义上的客体。从程序法的意义上看,税收犯罪侵害的客体为税收征管制度,即以法定的途径和程序达成税收权利与义务的法律规范。从税收犯罪的客观方面看,税收犯罪的行为是以违反国家的税收法规为前提条件的,多属于智力型犯罪,其手段具有较深的隐蔽性、较高的抽象性和较大的复杂性,表现形式包括作为和不作为两种基本形式,其结果通常都有法定数额的规定。我们认为由于在偷税罪犯罪数额规定上使用了“数额十比例”的作法,使刑法的规定出现了空白和漏洞。犯罪的主体可分为自然人犯罪主体和单位犯罪主体,又可分为一般主体和特殊主体。我们认为扣缴义务人、非法经营者可以成为税收犯罪的主体。代征人与税务工作人员参与共同犯罪时,也可以作为税收犯罪的主体。税收犯罪的主观方面要求税收犯罪活动必须出于直接故意而实施。
综上所述,我个人认为,税收犯罪是指违反国家税收法规,侵害国家税收征管秩序,情节严重,按刑法规定应受刑事处罚的行为。
二、 税收犯罪立法的比较研究
世界各国的税收犯罪的立法形式存在着差异,大体可分为规定在税法中和规定在刑法中两种形式。大陆法系代表国家之一的德国,英美法系代表国家之一的美国,以及我国周边的一些国家和地区,如韩国、台湾、香港和日本,其有关税收犯罪的内容都体现在税法体系中。规定在刑法中的,除了我国最为典型的就是俄罗斯。并且各国税收犯罪具体罪名从数量到名称,都存在着差异。从以上几国的情况来看,一般其罪名较少,通常不会超过十个。
从世界范围来看,对税收犯罪各国普遍适用“双罚制”。除主刑外,还规定了附加刑。除我国外,一般主刑分为拘役和有期徒刑两种。附加刑除罚金外还规定了剥夺选举权和被选举权,没收财产等。
世界各国税收犯罪规定中的经验教训值得我们借鉴。我国是否在逐步完善税收法律体系的基础上考虑将税收犯罪的规定纳入税法体系之中。我国税收犯罪的罪名共十二个,罪名的设置过于详细了。我国税收犯罪在适用主刑上,与上述国家相比严厉许多。实行了重刑的政策。甚至出现死刑。与当今世界限制和废除死刑的国际潮流是否一致,值得商榷。利用自由刑和财产刑这两种制裁手段综合使用,适用于税收犯罪,效果可能更好。
三、 税收犯罪的法律完善税收犯罪作为一种典型的经济犯罪,有必要从经济学的角度对其进行分析。人们运用刑法规范可以获得一定的刑法效益,但是国家必需支付一定的刑法成本。国家应该考虑以最佳的最小的刑法成本的投放和最优化的刑法成本配置,来实现预期的刑法效益,避免刑法成本不必要的开支。其核心是进行成本与效益的对比分析,实现犯罪及其刑罚成本资源配置的最优化。
税收犯罪中存在的问题无一不是源于税法中存在的缺陷。完善税收犯罪,必须先完善税法。从税收实体法角度,要完善税收制度；从税收程序法角度,要完善税收征收管理制度。我们应该在对各单行税法进行完善,提高其法律效力,使其规范、统一、协调的基础上,制定在整个税收法律体系中居于主导地位的税收基本法。建立完整、规范的税法体系,加大税法的执法力度。
要想从根本上扼制税收犯罪,还要注意各部门法律之间的相互协调、统一。

英文文摘  States revenue and revenue crimes appeared almost at the time. Revenue crimes present in different ways during different historical periods. Under the circumstances of our element any stage of socialism, it is hardly avoidance that revenue crimes will ascend with the establishment and development of the market economy and the farther steps to consummate the socialist legal system. Revenue crimes bring the society extreme harm because of its great value, concealed means and many sides concerned, but on the other hand the practical research and the theory about revenue crimes in academic circles are much more less; The writer tries to probe into revenue crimes briefly in the aspects of the theories of criminal laws and revenue.
1. The concept and structure of revenue crimes Generally speaking.
2. The comparison and research of the legislation of revenue crimes.
The legislation forms of revenue crimes are different in the world. They could be distinguished in two forms. Germany is the representative of the Continental Laura System. America as well as Korea, Taiwan, Hong Kong, Japan around our country and come countries and areas adopts the British American Law System. Both systems put the revenue crime in the tax lout. Besides our country, Russian is a typical country that put the crime in the criminal law. There are differences in amounts and titles in concrete charges of revenue crimes in different countries. So the charges are usually no more than ten no matter they are put in the tax law or in the criminal law.
Most countries in the world adopt "BIM punishment system". Besides the principal punishment, there is also appendix. Except our country, the principal punishment consists of detention and set imprisonment. The appendix stimulates that the right to vale and to stand for election shall be deprived, and the procession shall be confiscated except penal sums. We shall draw some lessons from other countries. Our country shall put revenue crimes into fax law system. There are 12 charges of the crimes in our country, which is complicated.
The punishment to the revenue crimes is too strict, even there is execution it is different from the current intentional tide in this aspect so that this is worth being dismissed. The result would be better we use both disengagement punishment and property punishment to revenue crimes.
3. Perfection in the law concerning revenue crimes.
As a typical economic crime, a revenue crime is worth being analyzed in economics. We could obtain criminal law defects by using criminal criterion, but we must bear the cost of criminal low our country should consider the usage of proper cost and the best configure of criminal law in order to obtain the executive. Criminal defects and avoid waste. The kernel is to compare and analyze the cost and benefit as well as to improve the configure of the cost and resources.
All problems in revenue crimes come from lacunas in the tax law. To consummate the systems against revenue crimes, the tax law must be consummated first. The revere system should be consummated in the angle of particle revenue law. The management system of tax collation should be consummated in the angle of tax procedure law. We should make arrevence law, which plays a leading role in the whole system of revenue law, on the basis of consummating each revenue law, improving their effects and making them dominant, nomad and coordinated. We should establish a perfect system of tax law to execute the law, and pay attention to coordination among each law to decrease revenue crimes.

关键词  犯罪,税收犯罪,理论,自由词  
分类标识  D924  
论文注解日期  19990415  
总页数  62P