To encourage compliance with civil tax laws, the related criminal statutes must be simple, direct, and written in broad language which make them applicable to every entity in the tax system.

• 为了鼓励人们遵守税法，相关刑法规定应当简明、直接，并且其用语应当具有较广的涵盖面，以使它适用于税法体系下的每一个纳税主体。