目次一、刑法的谦抑:对守法者和执法者的双重救赎二、逃税初犯免罪的实质合理性三、逃税初犯免罪的形式合理性四、逃税免罪合理性的限度五、结语“尽管我们骑在龙背上,睡梦中还是有恶魔缠身。”《中华人民共和国刑法修正案(七)》第3条规定,纳税人逃避缴纳税款的行为符合犯罪构成要件的,如“经税务机关依法下达追缴通知 First, the modest reprieve of the criminal law: double redemption of law-abiding and law-enforcers Second, the substantive rationality of the first offense of evasion of guilty of innocence Third, the rationality of the form of guilty of the first offense of evasion Fourth, the limits of the reasonableness of the evasion of guilt Fifth, conclusion Riding on the back of a dragon, there are still devils in his sleep. ”“ Article 3 of the Amendment to the Criminal Law of the People’s Republic of China (7) stipulates that taxpayers evade payment of taxes in line with the elements of the crime, such as ” The organ shall issue a recovery order according to law