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刑法典中关于税收犯罪的重刑化趋势较为明显,但近些年来,刑罚轻缓化的刑事政策也在立法中展露头脚。《刑法修正案(七)》注意入罪与出罪相结合、从严与从宽相协调,并且更多地展现了宽严相济的刑事政策中宽松和轻缓的一面。《刑法修正案(八)》删除了刑法第205条虚开增值税专用发票、用于骗取出口退税、抵扣税款发票罪和第206条伪造、出售伪造的增值税专用发票罪可以适用死刑的规定,这都被视为推行刑罚轻缓化的重要标志。轻缓化刑事政策的推行要建立在相应的社会生活条件基础上。税收犯罪衍生机理的特殊性以及法定犯性质决定了将来税收犯罪的刑事立法应当向“严而不厉”立法模式的迈进。
The trend of heavy penalization of tax crimes in the Criminal Code is more obvious. However, in recent years, penal penalties have also been shown in legislation. The Amendment to the Criminal Law (VII) “Notice that guilty and unjustified crimes are combined with strict and lenient coordination and show more of the lenient and lenient aspects of the criminal policy of strict and strict altruism.” “Criminal Law Amendment (8)” deleted Article 205 of the Criminal Law falsified value-added tax invoices used to fool export tax rebates, offset tax invoices and Article 206 falsification, sale of fake VAT invoices can be applied to the death penalty This is regarded as an important symbol of the implementation of light penalties. The implementation of the criminal law should be based on the corresponding conditions of social life. The particularity of the derivative mechanism of tax crime and the nature of the statutory offense determine that criminal legislation of tax crimes should move toward the legislative mode of “strict but not rigorous”.