Chapter four: Problems and countermeasures existing in the indictment of limiting the crime of evading taxes.
第四章：限制偷税罪罪状设定中的问题与对策。
The criteria of "amount plus proportion" on constituting the crime of evading taxes is the focal topic about how to perfect the legislation on the crime of evading taxes among scholars.
如何进行偷税罪的立法完善是学者们经久不衰的谈论话题，其中偷税罪“数额加比例”的成罪标准更是争论的焦点。
The criteria of "amount plus proportion" on constituting the crime of evading taxes is the focal topic about how to perfect the legislation on the crime of evading taxes among scholars.
如何进行偷税罪的立法完善是学者们经久不衰的谈论话题，其中偷税罪“数额加比例”的成罪标准更是争论的焦点。
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