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2009年2月28日,十一届全国人大常委会第七次会议通过了《中华人民共和国刑法修正案(七)》(以下简称《刑法修正案(七)》),其中第三条对刑法第二百零一条作了重大修改。2009年10月16日,“两高”《关于执行<中华人民共和国刑法>确定罪名的补充规定(四)》公布并实施,将本条罪名由原来的偷税罪修改为逃税罪。准确把握并正确理解立法关于逃税罪的修改与完善,是当前司法实践中的一项重要课题。
On February 28, 2009, the Seventh National People’s Congress Standing Committee adopted the “Amendment to the Criminal Law of the People’s Republic of China (Seventh)” (hereinafter referred to as “the Amendment to the Criminal Law (VII)”), of which the third Article 201 made major changes. On October 16, 2009, the “Supplementary Provisions on the Execution of the Convictions under the Criminal Law of the People’s Republic of China (D)” was promulgated and put into effect, and the charge was amended from the original tax evasion to a tax evasion. Accurately grasp and correctly understand the legislative amendment on the crime of tax evasion and improvement is an important issue in current judicial practice.