第四章：限制偷税罪罪状设定中的问题与对策。
Chapter four: Problems and countermeasures existing in the indictment of limiting the crime of evading taxes.
偷税罪的数额可分为应缴纳数额以及已扣、已收税款数额。
The amount of tax dodging crime can be classified into two parts: the amount payable and the amount paid.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
鉴于此，设立偷税罪定罪标准时应向客观主义倾斜，以达到定罪的公正。
Therefore, the condemnable standard for tax evasion should be based on objectivism to reach the fairness of condemnation.
第二节：对有关偷税罪概念的各种不同表达方式进行比较分析，提出了偷税罪的应然概念。
Part two: by comparing and analyzing ways to express the crime, author put forward a reasonable conception of tax evasion.
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。
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.
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