| 我国刑法第204条第2款立法评说 |
| |
| 引用本文： | 吕晓伟.我国刑法第204条第2款立法评说[J].哈尔滨学院学报,2008,29(1):54-58. |
| |
| 作者姓名： | 吕晓伟 |
| |
| 作者单位： | 宝鸡文理学院,政法系,陕西,宝鸡,721007 |
| |
| 摘 要： | 我国刑法第204条第2款的规定立法本意有误，违背了犯罪构成理论，混淆了偷税罪与骗取出口退轭罪的界限，违背了罪刑相适应原则，违背了禁止分割评价的定罪原则，违背了罪数理论，是立法随意的表现。文章认为，此款规定既不科学也不合理，应予删除。
|
| 关 键 词： | 骗取出口退税罪 偷税罪 禁止分割评价 |
| 文章编号： | 1004-5856(2008)01-0054-05 |
| 修稿时间： | 2007年3月15日 |
Comment on the Legislation of the 2nd Section of 204th Criminal Law |
| |
| LV Xiao-wei.Comment on the Legislation of the 2nd Section of 204th Criminal Law[J].Journal of Harbin University,2008,29(1):54-58. |
| |
| Authors: | LV Xiao-wei |
| |
| Institution: | LV Xiao-wei (Baoji College of Arts and Science,Baoji 721007,China) |
| |
| Abstract: | The 2nd section of 204th criminal law violates the crime constitution theory by mixing tax dodging with cheating export drawback.It also violates the crime and punishment corresponding principle and violates the principle of forbidding divided evaluation.It is concluded in this paper that this item is neither scientific nor reasoning and it is suggested to delete. |
| |
| Keywords: | export drawback tax dodging forbidding divided evaluation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《哈尔滨学院学报》浏览原始摘要信息 |
