新旧涉税刑事法律比较□林雄本文拟对新刑法有关危害税收征管的犯罪的规定与现行全国人大常委会《关于惩治偷税、抗税犯罪的补充规定》、《关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定》（以下简称《补充规定》、《决定》）等刑事法律进行逐条逐款地比较，力求... Comparison of Criminal Laws Concerning New and Old Tax-related Laws □ Lin Xiong This article intends to discuss the provisions of the new Criminal Law on the crimes that endanger tax collection and administration and the existing Provisions of the Standing Committee of the National People’s Congress on Supplementary Provisions on Punishing Tax Evasions and Anti-tax Crimes, on Punishing False, False and Illegal Sales Value Added Tax Invoice Crimes “(hereinafter referred to as the” Supplementary Provisions “,” Decision ") and other criminal laws, one by one article to compare, and strive to ...