【摘要】 在偷税罪的认定上要把握和区分偷税罪与一般偷税违法行为、偷税与漏税的界限,偷税数额上应采用单一的数额制,而不应采用比例+数额制;《刑法》第201条第三款规定的“又偷税”必须达到较高的行政处罚才能构成偷税罪;漏税者发觉后不自动更正但未采取隐瞒、欺骗手段的,不构成偷税罪。更多还原

【Abstract】 The judicial identify of the crime of evading taxes should pay attention to the differences among crime of evading taxes,evading taxes and evading taxation.Firstly,we should distinguish the crime of evading taxes only by the basis of quantity not by the basis of proportion plus quantity.Secondly,"evading taxes again "should mean that the punishment of evading taxes is relatively serious punishment by administrative department.Thirdly,evading taxation is not a crime if the actor didn’t cheat or conceal.更多还原