税收犯罪行为之妨害税款征收的犯罪

来 源：www.71-fuwu.com     发布时间：2016-7-19 10:08:42

妨害税款征收的犯罪，包括逃避缴纳税款、抗税、逃避追缴欠税和骗取出口退税。

Obstruction of tax crimes, including to avoid paying taxes, tax evasion recovered taxes and export rebates.

逃避缴纳税款罪，是指纳税人采取欺骗、隐瞒手段进行虚假纳税申报或者不申报，逃避缴纳税款数额较大并且占应纳税额10%以上的行为；扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额较大的行为亦构成本罪。

Crime of evading payment of taxes, is refers to the taxpayers take deceit, conceal by means of false tax returns or not to declare, to avoid paying taxes with a large amount and account for more than 10% of the amount of tax; withholding agents adopting any of the foregoing list means, fails to pay or underpays tax which has been withheld or collected and large amount of behavior also constitute crime of cost.

抗税罪，是指以暴力、威胁方法拒不缴纳应缴税款的行为。逃避追缴欠税罪，是指纳税人欠缴税款，并采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴税款，数额在1万元以上的行为。

Refers to the crime of refusing to pay taxes, by means of violence or threat of refusing to pay the tax payable behavior. The crime of evading taxes recovered, is refers to the taxpayers in tax arrears, and take the means of transferring or concealing the property, resulting in the tax authorities to pursue the payment of the unpaid tax amount of more than 1 million yuan in behavior.

骗取出口退税罪，是指以假报出口或者其他欺骗手段，骗取国家出口退税款，数额较大的行为。

To cheat the crime of export tax refund, it is the behavior that the false report export or other fraudulent means to cheat the State export tax refund.

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