虛偽的申述 的英文怎麼說
中文拼音 [xūwěideshēnshù]
虛偽的申述
英文
sham plea- 虛 : Ⅰ名詞1 （空虛） void; emptiness 2 （政治思想等方面的道理） guiding principles; theory 3 （二十八...
- 的 : 4次方是 The fourth power of 2 is direction
- 申 : Ⅰ動詞（說明; 陳述） state; express; explain Ⅱ名詞1 （地支的第九位） the ninth of the twelve earth...
- 述 : Ⅰ動詞（陳說; 敘述） state; relate; narrate Ⅱ名詞（姓氏） a surname
- 虛偽 : sham; false; hypocritical
- 申述 : state; explain in detail
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I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.
著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。
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