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我国税收犯罪的刑事立法一直立足于社会经济发展的现实,并随着经济发展的变化而进行及时和必要的调整完善。目前来看,刑事立法的总体趋势有了稍许改变,这集中体现在《刑法修正案(七)》和《刑法修正案(八)》针对税收犯罪刑事立法的修订中,总体反映了立法者根据税收犯罪特点和发生规律而推进税收犯罪刑事责任体系的改革方向。但从某种意义上来看,这些修订也给税收征管和惩治工作带来了新的挑战。为此,在坚持轻缓化刑事政策的基础上,严密刑事法网,设置多样化的刑事责任,理应成为未来税收犯罪刑事立法的走向。
The criminal legislation of China’s tax crime has always been based on the reality of social and economic development and has been adjusted and improved in a timely and necessary manner as the economic development changes. At present, there is a slight change in the general trend of criminal legislation, which is mainly reflected in the amendments to the Criminal Legislation on Tax Crime, both in the Criminal Law Amendment (VII) and the Criminal Law Amendment (VIII), which generally reflect the legislative basis The Feature and Occurrence of Tax Crime and Promote the Reform Direction of Criminal Responsibility System of Tax Crime. However, in a sense, these amendments also bring new challenges to tax collection and punishment work. For this reason, on the basis of adhering to the criminal policy of deregulation, strictly complying with the criminal law network and setting diversified criminal responsibilities should become the trend of the criminal legislation of tax crimes in the future.