关键词: 逃税罪, 逃税行为, “不予追究刑事责任”条款, 刑法制裁, 积极预防性立法

Abstract: In recent years, the amount and influence of tax evasion by public figures have repeatedly placed the “no criminal liability” clause of the Criminal Law on tax evasion crime in the center of the storm. Whether the provision of Article 201 of the Criminal Lawof China “not subject to criminal liability” is reasonable is still a controversy. From the perspective of the jurisprudence of the criminal law, this article violates the systematization of criminal law, deviates from the correct understanding of the criminal policy of combining leniency with severity, and dissipates the general preventive function of criminal law. The author overinterprets the modesty of the criminal law. Seen from judicial and administrative practice, this article has shown its drawbacks, resulting in different modes of actual handling of tax evasion crimes and confusion of tax investigation powers between public security organs and tax authorities. Therefore, the clause should be amended based on the concept of positive and preventive legislation in the context of risk society, and the content of “no criminal liability” should be changed to “lighter and less criminal liability”, and the upper limit of the applicable amount of tax evasion should be set.

Key words: tax evasion crime, the clause of "no criminal liability", criminal sanctions, active preventive legislation