| 1. | On analysing the judgetment standards to the tax evasion 偷税罪评判标准探析 |
| 2. | Quantitative analysis of tax evading crime 对偷税罪的量化分析 |
| 3. | At the same time , it also relevant to the invoice crime 随着刑法的修订,偷税罪的认定从理论到实践都得到进一步的提高。 |
| 4. | The third chapter is " the determination of main elements of the crime of evading tax " 第三章“偷税罪主体要件的认定” 。 |
| 5. | Thoughts on legislative shortcomings on crime of evading taxes in art . 201 of criminal law 对刑法第201条偷税罪立法缺陷的思考 |
| 6. | The second chapter is " the determination of the objective conditions of the crime of evading taxes " 第二章“偷税罪客观要件的认定” 。 |
| 7. | The content is as following . the first chapter is " the sum up of the crime of evading taxes " 本论文包括七章,具体内容是:第一章“偷税罪概述” 。 |
| 8. | Crime of evading taxes is the most common and serious crime happening in the economic area of tax revenue 偷税罪是税收经济领域中发生最普遍、危害最严重的犯罪形式。 |
| 9. | For these reasons , in my point of view , it is valuable both at theoretical aspect and at practical aspect that we study the relative problems of the crime of evading taxes on the basis of current regulations of crime law 因此,在我看来,立足于现行刑法的规定,就偷税罪的有关问题进行研究,显然具有理论和实践的价值。 |
| 10. | I suggest revising the measurement standard of " the amount and proportion " in the count of the crime of evading taxes to be the absolute amount ; revising " the double fines " in the unit crime to be " the single fine " , that is to punish the unit only 第七章“偷税罪立法完善的建议” 。建议修改偷税罪罪状中“数额加比例”的量化标准为绝对数额;修改单位偷税犯罪中罚金刑的适用,由“双罚制”为“单罚制” ,即只处罚单位。 |