《刑法修正案(七)》第三条第四款针对“逃避缴纳税款”行为规定了特别出罪条款及例外,通过对该款语句的逐一分析,可以得出这样的结论,即该款的制定有一定的合理性,但不可否认,新条款缺乏充分的理论与实践依据,模糊了罪与非罪的界限,带来了实践中犯罪认定与追究的困难。 Article 3, paragraph 4, of the Criminal Law Amendment (VII) stipulates special terms and exceptions for the “evasion and payment of taxes”. By analyzing each paragraph of the clause, one can conclude that However, it is undeniable that the new article lacks sufficient theoretical and practical basis to blur the boundary between sin and non-sin and brings about the difficulty of cognizance and prosecution of crime in practice.