与偷税相同逃避追缴欠税也是一种逃避履行纳税义务,扰乱税收征管秩序的行为,而无论是理论界还是实务界却极少有人关注,本文拟从逃避追缴欠税罪在新中国的立法回顾起,对逃避追缴欠税罪的概念、构成、罪与非罪及处罚等,结合我国刑法的规定作一些探讨。 Evasion of tax arrears with evasion of tax evasion is also a kind of evasion of obligations to obstruct the tax collection and management activities, and no matter in theory or practice, few people pay attention to this article to evade the debt recovery tax debts in New China’s Legislative Review Starting from the concept of avoiding tax recovery, composition, crime and non-crime and punishment, combined with the provisions of our criminal law to make some discussion.