摘要
税收犯罪数额对税收犯罪的定罪和量刑均有重要意义,当然,不同种类的数额,其作用又不同。根据数额的性质,可将税收犯罪数额分为偷税数额、抗税数额、骗税数额、逃税数额、虚开数额和发票数额;根据数额实现与否,可分为犯罪数额和犯罪所得数额;根据对定罪量刑的影响,可分为中性数额和非中性数额;根据数额所属行为的个数,又可分为单一数额和累计数额。司法实践中,应注意应纳税额、虚开数额和累计数额这几种数额的认定。
the amount of crimes of tax revenue has important significance.According to the character of the amount, the amount of crimes of tax revenue can be divided into the amount evading taxes,the amount of refusing to pay taxes,the amount of gaining taxes by cheating,the amount of dodging taxes,the amount of making a false invoice and the amount of bill; According to whether amount can be realized,it can be divided into the amount of committing crimes and that of profits obtained by committing crimes; according to influence of amount on conviction and measurement of penalty of committing crimes, it can be divided into the neutral amounts and nonneutral amounts; according to the number of conducts subordinate to the amounts, it can be divided into single amount and amount of accumulative total.
出处
《河南师范大学学报（哲学社会科学版）》
北大核心
2003年第1期36-40,共5页
Journal of Henan Normal University(Philosophy and Social Sciences)
关键词
税收犯罪
犯罪数额
发票
crimes of tax revenue
the amount of crimes
receipt
