摘要
刑法漏洞有明显漏洞与隐含漏洞之分。司法过程中不能对明显漏洞进行补充,但却可以对隐含漏洞进行补充。学界所认为的偷税罪立法中的漏洞经过法律解释后,其实并非刑法漏洞。
The flaws of criminal law can be divided into obvious flaws and hidden flaws.The judge can remedy the hidden flaws but not remedy the obvious flaws in judicial procedure.It is not truly criminal law flaw if the flaw in legislation of evading taxes that be held by academic cicles has been interpreted by law.
出处
《法学论坛》
2004年第6期67-73,共7页
Legal Forum
