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 . 着重论述偷税罪客观方面的三项要求:一是行为的违法性,包括违反税收实体法和税收程序法;二是行为手段的法定性,即仅限于“伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,经税务机关通知申报而拒不申报,进行虚假的纳税申报,以假报出口或者其他欺骗手段骗取” ;三是行为量化标准的法定性,即必须同时满足法律规定的绝对数和相对数两条件。
In this part , i make a thorough study on the constitution of the crime , and indicate that the object is the ownership of others " properties , and its targets include another person ' s money or property under his custody and objects another person has forgotten or buried . as for its objective aspect , i am of the opinion that it can only be committed by omission , including three important factors : taking possession of others " property unlawfully , refusing to return it or refusing to hand it over , the amount being relatively large 通过对侵占罪的犯罪构成进行详尽的分析研究,指出侵占罪的客体为他人财物所有权,其犯罪对象为代为保管的他人财物和他人的遗忘物或埋藏物,就侵占罪的客观方面而言,其行为方式表现为不作为,包含非法占为已有、据不退还或交出、数额较大三个要件,其主观方面表现为故意,并且出于非法占有的目的。
Object of this crime is insurance system and property right of insurance company ; objective aspect is cheating insurance company out of its property using means of fabricating insurance object , insurance accident and accident cause , exaggerating extent of damage or creating insurance accident and so on ; subject of this is the insured or beneficiary while someone else thinks it is general subject 保险诈骗罪的客体是保险制度和保险公司的财产权;在客观方面表现为以虚构保险标的、编造事故原因、夸大损失程度、编造保险事故,制造保险事故等方法,骗取保险公司财产;主体是投保人、被保险人或受益人,也有人认为是一般主体。
By making out this , we can not only decide the argumentation on how to read and interpret the title of " discussion on making all things equal " , but also clarify the annotation limit of the whole text of the essay , as well as avoid the contemporary annotation to prevent the difference on the objective aspect 明乎此,除了可以对齐物论这一篇题的读法、内涵,有一义理的决定之外,也能随之厘清齐物论全文的诠释分际,当然更可以避免吾人今日的诠释,出现向客观层面滑落的歧出。
Abstract : the offence of infringing trade secret means the ac t of falsely obtaining , leaking out , using or permitting the other to use the righter ' s trade secret an d having resulted in heavy and great losses to the righter . its subject is mixed subject , containing both certain special subject and certain general subject . its mens rea may be both guilty intention , containing both direct intention and indi r ect intention , and guilty fault , containing both negligent fault and reckless fau l t . on the objective aspect its establishment is not necessarily signed by the “ h aving resulted in heavy and great losses to the righter ” . its direct object is t he righter ' s right to his trade secret , containing the righter ' s special ownin g right or using right and the right of keeping the secret to the trade secret 文摘:侵犯商业秘密罪是指非法获取、披露、使用或者允许他人使用权利人的商业秘密,给权利人造成重大损失的行为;其主体是混合主体,既包括一定的特殊主体,又包括一定的一般主体;其主观方面既可以是故意,包括直接故意和间接故意,又可以是过失,包括疏忽大意的过失和过于自信的过失;其在客观方面并不必然以“给权利人造成重大损失”为成立犯罪的标志;其直接客体是权利人对商业秘密的权利,包括对商业秘密的所有权或使用权以及保密权。