摘要
随着市场经济和刑法理论的发展，偷税罪的主体范围发生了变化：由纯粹自然人主体发展为自然人主体与单位主体皆可，并得到了刑事立法的认可。偷税罪主体应发展为一般主体，而不能再是学界通说所认为的特殊主体。而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
The subject of the tax evasion commitor has changed with the development of market economy and the theory of criminal law, from the individual to both the individual and the organization which are confirmed by the criminal law. The tax evasion commitor should be the ordinary instead of being the special group as accepted by the scholars. Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
出处
《安徽师范大学学报（社会科学版）》
2001年第2期220-224,共5页
Journal of Anhui Normal University(Hum.&Soc.Sci.)
基金
安徽省社会科学基金项目!(AHSS1999-021)
