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美国联邦最高法院在判决一宗美国公民逃税案时,提出如下认定纳税人故意偷漏税的原则意见:“纳税人如果有私设帐簿制作假帐及会计凭证,隐慝或消毁帐册及交易记载凭证,隐慝所得的来源等行为,且均系出于偷税的动机,或逃避其他罪责的动机,均可以认定为“故意”。联邦最高法院这一指导性原则,被认为是判定偷税行为是否主观故意的标准,它经常被各级法院在对逃税案件的判决中引用。根据美国联邦最高法院及地方各级法院对逃税案件的判决,在美国,纳税义务人如果有下列行为之一,均被认定为故意逃税行为。
The Supreme Court of the United States, in deciding a case of tax evasion by a U.S. citizen, put forward the following principle of opinion on the deliberate tax evasion by taxpayers: “If taxpayers have false books and accounting vouchers in private books, they conceal or destroy the books and Transactions recorded vouchers, sources of hidden income, etc., and are motivated by tax evasion, or to evade other crimes of motivation can be identified as ”the will." The guiding principle of the Federal Supreme Court is considered to determine tax evasion Behavior is a subjective intentional standard, it is often cited by courts at all levels in judgments on tax evasion cases.According to the Supreme Court of the United States and local courts at all levels of the tax evasion case in the United States, the taxpayer if one of the following acts , Were all found to have deliberately avoided tax evasion.