【摘要】 为更有效地预防与控制税收犯罪,税收犯罪刑事政策的重要作用应为人们重视起来。在税收犯 罪立法的应对上,刑事政策的主流呈现出税收犯罪法网不断扩张的趋势,即犯罪化、刑罚趋重化; 税收犯罪刑事政策在刑事司法领域比在刑事立法领域作为的空间更为广阔。对税收犯罪刑事政 策的静态体系和动态体系进行科学地探索,将更有助于预防和控制税收犯罪。更多还原

【Abstract】 In order to prevent and control tax crimes efficiently, we must pay more attention to the function of its criminal policy. In criminal policy of legislation, the main trend is criminalization and aggravation of punishment, meanwhile in criminal policy of justice, the function of criminal policy crime is more important. Static system and dynamic system probed into scenically will more help to prevent and controltax crimes.更多还原