我国发票犯罪研究

发布时间：2018-04-09 15:18

本文选题：发票犯罪　切入点：立法　出处：《沈阳师范大学》2010年硕士论文

【摘要】：本文的写作目的在于,为司法实践中处理发票犯罪具体案件提供理论参考,以有助于打击各种发票违法犯罪活动,从而实现有效遏制国家税款流失,维护公平竞争市场经济秩序的愿景。基于此,本文注重加强理论与实践的结合,通过对发票犯罪的成因、后果、特征、趋势等要素的深入分析,以提出对其实施有效控制的办法。为此,在研究上采取了以资料收集积累经验、以案例分析深化理解、以比较借鉴拓展视野相结合的方法,即在资料获取上,通过网络技术、多媒体技术搜集大量信息,为研究提供充足的材料资源,在分析理解上,通过搜集大量的发票犯罪案例,从中归纳和总结出具有共性的要素,以查找原因,发现本质,提出解决设想；在发票犯罪控制研究方面,以立足国情,对现有的立法、行政、制度、政策加以完善和修改为基础,同时拓宽视野,将国外先进理论、实践成果在分析的基础上大胆借鉴,以为补充。通过对发票犯罪的研究和思考,本文就有效控制这一行为得出结论如下：防治发票犯罪需要在规范的制定和修改、制度的优化和完善,科技的引入与应用,思想的转变与进步诸多方面共同努力,形成理论与实践、规制的制定与执行、司法机关、行政机关与社会各界的合力。具体应从以下几方面着力：一是完善和优化政策、科技、制度,加快税制改革步伐,主要包括优化税收征管制度的可操作性,加大科技含量,构建全社会的协税护税网络,并调整税收优惠政策中不合理、不完善的环节；二是通过对现行法律条文的完善和修改以及打击发票犯罪司法、侦查制度的优化,加快税收法治化进程,包括尽快出台统摄调度各单行税种税法的税收基本法、修改刑法有关条文,以保证对发票犯罪行为打击力度的强化；三是建立专门负责打击、查处、侦查涉税刑事犯罪案件的税务警察制度,以加强税收征管的力度和提升侦查工作的专业程度；四是实现全国税务系统内部资源共享和税务机关与其他职能机关的信息交换职能,并在此基础上控制纳税人经济活动间现金支付行为,实现全程监控和全面监控。
[Abstract]:The purpose of this paper is to provide a theoretical reference for dealing with specific cases of invoice crime in judicial practice, so as to help crack down on all kinds of illegal and criminal activities of invoices and to effectively curb the loss of national taxes.Maintain the vision of fair competition market economic order.Based on this, this paper focuses on strengthening the combination of theory and practice, through the in-depth analysis of the causes, consequences, characteristics, trends and other elements of invoice crime, in order to put forward effective control methods.Therefore, in the research, we have adopted the method of collecting data to accumulate experience, deepening understanding by case analysis, and comparing and drawing lessons from the combination of expanding vision, that is, collecting a large amount of information through network technology and multimedia technology in data acquisition.To provide sufficient material resources for the study, through collecting a large number of invoice crime cases, through collecting a large number of invoice crime cases, sum up and sum up the common elements, in order to find out the reasons, find the essence, put forward a solution;In the research of invoice crime control, based on the national conditions, the existing legislation, administration, system and policy should be perfected and modified. At the same time, we should broaden our horizons and use foreign advanced theories and practical results for reference on the basis of analysis.To add.Based on the research and thinking of invoice crime, this paper draws the following conclusions: to prevent and cure invoice crime, we need to make and modify the standard, optimize and perfect the system, introduce and apply science and technology.The transformation and progress of the thought make joint efforts to form the theory and practice, the formulation and enforcement of regulation, the joint force of the judiciary, administrative organs and all sectors of society.We should focus on the following aspects: first, we should perfect and optimize policies, science and technology, systems, and accelerate the pace of tax reform, mainly including optimizing the operability of the tax collection and management system, increasing the scientific and technological content, and constructing a network of tax protection and tax protection for the whole society.And adjust the unreasonable and imperfect links in the preferential tax policy; second, speed up the process of tax legalization by perfecting and modifying the existing legal provisions and cracking down on the criminal justice of invoices, optimizing the investigation system,Including the introduction as soon as possible of a basic tax law governing the regulation of individual tax laws, and the amendment of the relevant provisions of the Criminal Law to ensure that the crackdown on invoice crimes is strengthened; and third, to establish a special responsibility for cracking down and investigating and dealing with the criminal acts of invoices.In order to strengthen the intensity of tax collection and management and enhance the professional level of investigation work, the fourth is to realize the functions of sharing resources within the national tax system and exchanging information between tax authorities and other functional organs.On this basis, it controls the behavior of taxpayers' cash payment between economic activities, and realizes the whole process monitoring and overall monitoring.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D917;D924;F812.42

【引证文献】