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AbstractNowadays,withthedevelopmentofmarketeconomy,thecrimeofevadingtaxesisthemostcommoncrimethatendangerstheorderoftaxcollectionandadministration,whichisserioustotheeconomicharmofenterprisesorcountries.WiththedevelopmentofthesocialistmarketeconomyinChina,theeconomicimpactoftaxonacountrycannotbeignored.Atthesametime,thejudiciaryhasmadestrictregulationsontheidentificationofthecrimeofevadingtaxesonthesubjectcondition.Taxevasionduetotheemergenceofnewchanges,thecrimeoftaxevasionbehaviorstandardsmustbeclearofthescope,inordertomakepeopleunderstandthedifferentbehavioroftoday'sdifferenceinthecrimeoftaxevasioninthecategoryandconceptofcriminallawforthecrimeofevadingtaxesby97clearlydivided,learnedonthesocialharmfulnessofcrimeoftaxevasion.Intheprocessofjudicialpractice,itisverydifficulttodeterminethecrimeofevadingtaxesasamatterofgreatjudicialinvestigation,anditisdifficulttojudgethecrimeofevadingtaxes.Inthispaper,severalproblemsconcerningjudicialidentificationoftaxdodgingcrimeandthecomparisonbetweentaxevasionandothertaxactionsareattemptedtogetarealisticunderstandingofthecrimeofevadingtaxes.Keywords:thecrimeoftaxevasion;judicature;criminallaw目录摘要................................................................IAbstract...........................................................II目录............................................................III引言...............................................................1一、偷税罪主体条件的认定............................................2（一）我国刑法关于偷税罪主体的规定..........................................................2（二）特殊情况下的偷税罪主体的认定............................................................2二、关于偷税罪行为方式的认定........................................3（一）偷税罪行为方式的法定性........................................................................3（二）司法实践中偷税罪的客观表现..............................................................3（三）偷税罪犯罪行为的表现形式....................................................................4三、关于偷税罪行为标准的认定........................................4（一）“数额+比例”标准........................................4（二）次数标准.................................................5四、关于偷税罪与非罪的认定..........................................5（一）偷税罪与一般偷税行为的界限...............................5（二）偷税与漏税的界限........................................6（三）偷税与避税的界限........................................6（四）偷税与节税的界限........................................7（五）偷税与违法减、免税的界限.................................8五、偷税罪与他罪的认定............................................
