【摘要】 《刑法修正案(七)》增设的逃税犯罪免责条款存在出罪标准过于宽缓、行政程序前置导致逃税罪名虚化和法条表达范式偏离犯罪构成原理等问题。在我国全面推进税收法治现代化的时代背景下，需进一步明确该条款的法律性质，厘清其内在运行逻辑，立足我国逃税治理实践，借鉴国际通行的逃税行为主动披露制度，从实体与程序两个维度完善我国逃税罪免责条款。实体法上的重塑目标是，对逃税行为披露的主动性、及时性和完整性设置更加严格的条件，细化和完善对逃税行为不予追究刑事责任的适用标准及其例外情形。程序法上的完善方向是：以刑事诉讼程序优先于税务行政处罚程序为原则，对涉嫌刑事犯罪的逃税案件宜健全以公安机关为主导并辅之以税务部门配合协作的办案机制。更多还原

【Abstract】 The tax evasion crime exemption clause added in Amendment(VII) to the Criminal Law has some problems. For example, the crime standard is too lenient, the priority of administrative procedure leads to the virtualization of tax evasion charges, and the expression paradigm of the statute deviates from the principle of crime constitution. In the context of comprehensively promoting the modernization of the rule of law in taxation of China, it is necessary to further clarify the legal nature of this clause and understand its operating logic. Based on the practice of tax evasion governance in our country, and drawing lessons from the internationally accepted voluntary disclosure system of tax evasion, we should optimize and reconstruct the exemption clauses of tax evasion of china from the two dimensions of substantive law and procedural law. On the one hand, the goal of reshaping the substantive law is to set stricter conditions for the willingness, timeliness and completeness of the disclosure of tax evasion, and to refine the applicable standards and exceptions for tax evasion not to be investigated for criminal responsibility. On the other hand, the perfect solution in the procedural law is to take the priority of the criminal procedure over the tax administrative punishment procedure as the principle, and improve a case-handling mechanism for tax evasion cases suspected of crimes with the public security organ as the leading role and the tax department as the supporting role.更多还原