我国税务系统职务犯罪的预防

发布时间：2018-09-19 10:13

【摘要】： 20世纪90年代以来,腐败已成为全世界最为关注的焦点问题。作为职务犯罪现象的主要表现形式,腐败被看做是人类社会生活中的一颗毒瘤,极大地损害着社会正义,腐蚀着政治清明。其中税务系统职务犯罪已成为近年来我国职务犯罪发案率比较高的领域,受到了学界及相关政府部门的重视,出现了一些专门研究税务系统职务犯罪及其预防方面的论文著作,而税务机关、检察院等部门亦出台了一些针对性的防治措施。关于职务犯罪的预防,可以说是一个古老而又常新、重大而又复杂的世界性课题。我们党从建立之初便十分重视加强自身建设和反腐败问题,但受计划经济向市场经济转轨的负面作用和相关因素的影响,在经济快速增长、社会结构显著变化、社会阶层的重组与分化加剧的情况下,人们之间的利益冲突更加剧烈,收入差距迅速拉大,社会意识呈现出一定的无序状态,因此,职务犯罪的预防将是一个长期工程,税务系统职务犯罪的预防也不例外。本文通过从整体上对职务犯罪的简要介绍,引出文章的研究重心与落脚点——税务系统职务犯罪,阐明了税务系统职务犯罪的构成要件,分析了当前我国税务系统职务犯罪的现状及具体表现形式,深刻剖析了税务系统职务犯罪的产生原因,最后针对税务系统职务犯罪的成因提出了完善税务系统职务犯罪预防的一些建议。其实我国的法制传统不可谓不深厚,但对规则的信守却始终没能有效地建立起来。在依法治国、建设社会主义法治国家的时代背景下,一切行为均应遵从法律,特别是在“权”与“法”的关系上。但一些手握公权力之人却不是十分清楚,或者也不愿意弄清楚而寻法网之漏洞,也有明知故犯的“勇者”,此乃为一己之私利而滥用公权力。这更易使民众对法律持不信任的心态,动摇法律的公信力与权威性。所以,加大对国家工作人员思想道德的教育、知法守法的教育以及建立健全职务犯罪预防的法律体系尤为重要。本文的一大亮点是针对税务系统职务犯罪的成因,综合运用法学理论、经济学理论、心理学理论,并充分借鉴前人的研究成果,较为全面地探讨了我国税务系统职务犯罪及其预防的相关问题,以期在日后的税务系统职务犯罪预防工作中能提供有益借鉴。根据以上所述,本文章节安排如下: 第一章,税务系统职务犯罪概览。本章首先从整体上介绍职务犯罪的概念,指出职务犯罪的本质乃在于公共权力的异化,然后引出税务系统职务犯罪,重点探讨了税务系统职务犯罪的构成要件,接着谈到实践中如何正确认定税务系统职务犯罪,包括正确处理其与税务工作失误、税务行政违法之间的关系,最后详细介绍了当下我国税务系统职务犯罪的状况及其呈现出的一些显著特点,这一部分参考了大量案例及数据,以期达到生动形象地阐明税务系统职务犯罪预防工作的紧迫性与必要性之目的。第二章,税务系统职务犯罪的成因,本章主要阐述税务系统职务犯罪的产生原因,着重从犯罪人的心理角度、经济学的视角以及当下国内法制状况等三个方面展开分析,试图揭示税务系统大量职务犯罪现象背后的原因。第三章,税务系统职务犯罪的预防,本章首先简要地介绍了什么是税务系统职务犯罪的预防,然后重点讨论如何预防税务系统职务犯罪,针对税务系统职务犯罪的成因,分别从提高税务人员自身素质、相关制度的建设以及法律体系的完善等方面给出了税务系统职务犯罪预防工作的一些建议。
[Abstract]:Since the 1990s, corruption has become the focus of the world's attention. As the main manifestation of job-related crimes, corruption is regarded as a malignant tumor in human social life, which greatly damages social justice and erodes political clarity. Among them, duty-related crimes in the tax system have become the occurrence of duty-related crimes in China in recent years. In the field of high case rate, the academic circles and relevant government departments have attached great importance to it. Some papers and works on duty crime in the tax system and its prevention have appeared. The tax authorities, procuratorates and other departments have also introduced some targeted prevention and control measures. Our Party has attached great importance to strengthening its own construction and anti-corruption since its inception, but under the influence of the negative effect of the planned economy on the transition to a market economy and the related factors, with the rapid economic growth, remarkable changes in the social structure and the intensification of the restructuring and differentiation of the social strata, the Party has made great efforts to strengthen its own construction and fight corruption. The conflict of interests between them is more intense, the income gap is widening rapidly, and the social consciousness shows a certain disorder. Therefore, the prevention of duty crime will be a long-term project, and the prevention of duty crime in the tax system is no exception.
Through the brief introduction of duty crime on the whole, this paper leads to the research focus and foothold of the article-duty crime in the tax system, expounds the constituent elements of duty crime in the tax system, analyzes the current situation and concrete manifestations of duty crime in the tax system, and profoundly analyzes the emergence of duty crime in the tax system. Finally, some suggestions are put forward to improve the prevention of duty crime in the tax system.
In fact, China's legal tradition is not profound, but the rule of law has never been effectively established. In the era of rule of law and building a socialist country ruled by law, all acts should comply with the law, especially in the relationship between "power" and "law". Or they are unwilling to find out the loopholes in the law-seeking net, and there are "brave men" who commit crimes knowingly and knowingly. This is the abuse of public power for their own self-interest. It is easier for the people to mistrust the law and shake the credibility and authority of the law. Therefore, we should strengthen the ideological and moral education of state functionaries, the education of law-abiding and the construction of law-abiding education. It is particularly important to establish and improve the legal system for preventing job-related crimes.
One of the highlights of this paper is that in view of the causes of duty crime in the tax system, the author comprehensively uses the theories of law, economics and psychology, and draws lessons from predecessors'research results, and comprehensively discusses the related problems of duty crime and its prevention in the tax system, with a view to preventing duty crime in the tax system in the future. It can provide useful reference.
According to the above, the chapters are arranged as follows:
This chapter first introduces the concept of duty crime as a whole, points out that the essence of duty crime lies in the alienation of public power, then leads to duty crime in the tax system, focuses on the constituent elements of duty crime in the tax system, and then talks about how to correctly identify the duty of the tax system in practice. It includes correctly handling the relationship between tax crime and tax work errors and tax administrative violations. Finally, it introduces in detail the current situation of duty crime in our tax system and some remarkable features it presents. This part refers to a large number of cases and data in order to vividly and vividly illustrate the duty crime prevention workers in the tax system. The urgency and necessity of doing so.
The second chapter, the causes of duty crime in the tax system, this chapter mainly expounds the causes of duty crime in the tax system, focusing on the psychological perspective of the perpetrator, economic perspective and the current domestic legal situation of three aspects of analysis, trying to reveal the tax system behind a large number of duty crime.
The third chapter, the prevention of duty crime in the tax system, this chapter first briefly introduces what is the prevention of duty crime in the tax system, and then focuses on how to prevent duty crime in the tax system, in view of the causes of duty crime in the tax system, respectively from improving the quality of tax personnel, the construction of relevant systems and the completion of the legal system. Some suggestions on the prevention of duty crime in the tax system are given.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D917.6;D924.3

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