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税收犯罪是当前经济犯罪的重要形式之一,对于税收犯罪的预防,除了由税务机关严肃执法、加强征管外,对税收处罚制度本身的完善也是必要的。法经济学认为,税收犯罪与个人的道德水平无关,它是纳税人的一种职业选择。当他实施税收犯罪的收益大于成本时,就会选择犯罪。本文构建了税收犯罪数量与违法成本的关系、税收违法数量与量刑之间的关系、税收犯罪数量的决定、税收犯罪造成的实际收入和实际损失的关系四个数量模型,分析了合理的税收处罚范围、处罚程度和处罚方式,并提出对我国税收处罚制度建设的启示。
Tax crime is one of the most important forms of economic crimes. As for the prevention of tax crimes, it is also necessary to improve the system of tax penalties in addition to enforcing the law and strengthening the administration of tax collection. Law and Economics believes that tax crimes have nothing to do with the moral level of individuals, and it is a kind of career choice for taxpayers. When he proceeds tax revenue is greater than the cost of crime, it will choose crime. This paper constructs four quantitative models of the relationship between the number of tax crimes and the cost of illegal activities, the relationship between the number of tax offenses and sentencing, the number of tax crimes, the relationship between the actual income caused by tax crimes and actual losses, and analyzes the reasonable tax penalties Scope, extent of punishment and punishment methods, and put forward the enlightenment to the tax system in our country.