I摘要在市场经济日渐发展的今天，偷税罪作为危害税收征管秩序罪中最常见的一种犯罪，它对企业或国家的经济危害是严重的。随着我国社会主义市场经济的发展，税收对一个国家的经济影响不容忽视。与此同时，司法对于偷税罪在主体条件上的认定作出了严格规定。由于偷税行为出现了新的变化，偷税罪的行为标准必须有所明确的量性范围，才能使今天的人们认清在偷税罪范畴里的不同行为区别以及通过 97 刑法对于偷税罪的概念明确地划分，了解到偷税罪对社会的危害性。在司法实践过程中，认定偷税罪是一件极具司法考察力的问题，对于偷税罪的判断是困难的。本文笔者就有关偷税罪司法认定方面的几个问题以及偷税罪与其他税务行为的比较，试图对偷税罪得出一个切合实际的认识。关键词：偷税罪；司法；刑法IIAbstractNowadays, with the development of market economy, the crime of evading taxes is the most common crime that endangers the order of tax collection and administration, which is serious to the economic harm of enterprises or countries. With the development of the socialist market economy in China, the economic impact of tax on a country can not be ignored. At the same time, the judiciary has made strict regulations on the identification of the crime of evading taxes on the subject condition.Tax evasion due to the emergence of new changes, the crime of tax evasion behavior standards must be clear of the scope, in order to make people understand the different behavior of today's difference in the crime of tax evasion in the category and concept of criminal law for the crime of evading taxes by 97 clearly divided, learned on the social harmfulness of crime of tax evasion. In the process of judicial practice, it is very difficult to determine the crime of evading taxes as a matter of great judicial investigation, and it is difficult to judge the crime of evading taxes. In this paper, several problems concerning judicial identification of t...
