论税收犯罪的成因与预防
发布时间：2019-01-18 16:55
【摘要】： 税收犯罪是一类古老而又新型的犯罪,伴随着税赋的存在而存在,但是由于税收犯罪与税收以及经济社会的发展密切相关,因此税收犯罪的形式、犯罪产生的原因也是不断变化的,也是极为复杂的,所以如何加强对税收犯罪的预防也注定是一个难题。本文突破传统的对税收犯罪的研究视角,以税收犯罪产生的软环境作为突破口,结合我国的实际情况,着重强调加强对预防税收犯罪的软环境建设,堵塞税收犯罪的漏洞,从而达到对税收犯罪标本兼治目的。本文共计约五万余字,共分为三个部分。 本文第一部分是对税收犯罪的概述,包括税收犯罪的概念、现状、危害以及发展趋势四个方面的内容。首先从刑法学的角度和犯罪学的角度对税收犯罪的概念加以理清。本文所论及的税收犯罪,是从税收犯罪成因与预防的角度对税收犯罪加以阐述的,属于犯罪学的范畴,把税收犯罪分为骗税、抗税、偷税、逃税、不合理的避税以及税收职务犯罪六种大的类型,在界定犯罪标准上比刑法上所规定的更为广泛,是一个开放式的概念。其次探讨了我国税收犯罪的现状,本部分从税收犯罪在经济犯罪中所占的比例、税收犯罪的涉案金额、税收犯罪的案发范围、税收犯罪的主体、税收犯罪的作案手段以及税收犯罪的行为结构等方面对我国税收犯罪的现状进行了详细全面的介绍。税收犯罪的危害可以说涉及到社会的方方面面,主要包括对国家税收制度、财政制度和社会公众权益的危害。税收犯罪造成大量税款的流失,影响了社会主义市场经济主体的公平竞争,妨害了税收调节经济的作用,影响税收收入的分配,最终影响人们生活水平的提高和整个社会的稳定与和谐。最后对税收犯罪的宏观和微观走势进行科学的预测。今后一段时间,是我国完善和发展社会主义市场经济的重要时期。在这个时期,随着政治、经济体制改革的不断深入,税收制度的进一步完善,税收犯罪的抑制性因素将增加,税收犯罪产生的土壤和条件也将逐渐消除,这将为预防和遏制税收犯罪提供有利的契机。所以税收犯罪的总体走势应该是呈一个平稳下降的趋势。在微观上税收犯罪的新形式可能会出现,内资企业偷税犯罪应该有所回落,外资企业和高收入者偷税犯罪将呈上升趋势,税收职务犯罪有可能上升。总体上来说我国目前的税收犯罪依然十分严重。 本文第二部分对税收犯罪的原因进行了详尽的分析,从税制、税收立法、税收执法、税侦体制、预防税收犯罪的软环境等多方面加以研究,笔者认为税收执法不力、税侦体制不完善这些不是产生税收犯罪的根本原因,这些原因更多的是给税收犯罪分子提供了逃脱的机会。产生税收犯罪的根本原因是由于预防税收犯罪的软环境存在问题。如信息不对称、信用体系不健全、部门之间缺乏配合、财务制度不完善、税法宣传不到位、纳税意识薄弱,这些原因使得一些不法分子进行税收犯罪有机可乘。而税制、税收立法在某种意义上也属于预防税收犯罪的软环境,但是其作用更侧重于税负的公平,为市场经济主体提供公平的竞争环境,如果税负不公平将对税收犯罪起诱发作用,所以未纳入预防税收犯罪的软环境中加以论述。 本文第三部分是就如何对税收犯罪进行预防提出的对策,与税收犯罪产生的原因对应。从税收犯罪的预防理念、税制及税收法律的完善、加强税收执法、健全税侦制度、优化预防税收犯罪的软环境等方面一一加以展开,力求建立一个完整的预防体系。其中,税制及税收法律的完善,特别是优化预防税收犯罪的软环境显得尤为重要,只有加强预防税收犯罪软环境的综合治理,使税收犯罪在一个严密的软环境下没有缝隙可钻,找不到生存空间,从而从根本上消除税收犯罪。但是由于税收犯罪软环境的完善涉及到社会经济的各个方面,因此必将是一个长期的过程,所以,加强税收执法、健全税侦制度等传统的预防手段在一定时期依然显得十分重要。
[Abstract]:Tax crime is a kind of old and new kind of crime, with the existence of the tax, but because the tax crime is closely related to the tax and the development of the economy and society, the form of the tax crime, the cause of the crime is also constantly changing, it is also extremely complex, So how to strengthen the prevention of tax crime is also doomed to be a difficult problem. This paper breaks through the traditional research angle of tax crime, and based on the soft environment of tax crime as a breakthrough, in combination with the actual situation of our country, emphasizes on strengthening the soft-environment construction to prevent the tax crime, and blocking the loophole of the tax crime, so as to achieve the purpose of treating both the principal and the root causes of the tax crime. In total, there are about 50,000 words, which are divided into three parts. The first part of this paper is an overview of the tax crime, including four aspects of the concept, the present situation, the harm and the development trend of the tax crime. The first part is the concept of tax crime from the angle of criminal law and the angle of criminology. In order to clarify the tax crime, this paper expounds the tax crime from the angle of the origin and prevention of the tax crime, and belongs to the category of criminology. The tax crime is divided into six types: tax fraud, anti-tax, tax evasion, tax evasion, unreasonable tax avoidance and duty-related crime. The type of crime, which is more broadly defined in the definition of a crime than in the criminal law, is an open Secondly, the present situation of the tax crime in China is discussed. The proportion of the tax crime in the economic crime, the amount of the tax crime, the scope of the tax crime and the tax crime are discussed in this part. The present situation of the tax crime in China is discussed in detail in terms of the main body, the means of the crime of tax and the structure of the behavior of the tax crime. The harm of tax crime can be said to be related to all aspects of society, mainly including the national tax system, the financial system and the public's rights and interests The loss of large amount of tax caused by the tax crime has affected the fair competition of the main body of the socialist market economy, the effect of the tax adjustment economy, the distribution of the tax revenue, the improvement of the people's living standard and the stability of the society as a whole The final analysis of the macro and micro-trends of the tax crime The forecast of the socialist market economy is to be perfected and developed in the future for some time. During this period, with the deepening of the political and economic system reform and the further improvement of the tax system, the suppression factor of the tax crime will be increased, and the soil and the conditions of the tax crime will be gradually eliminated, which will provide an advantage for preventing and controlling the tax crime So the overall trend of the tax crime should be a steady decline In the micro, the new form of the tax crime may appear, the tax crime of the domestic enterprise should fall back, the foreign-capital enterprise and the high-income tax-stealing crime will be on the rise, and the duty-related crime of the tax is available. can rise. In general, the present tax crime in our country is still ten The second part of this paper makes a detailed analysis of the causes of the tax crime, from the aspects of the tax system, the tax legislation, the tax law enforcement, the tax investigation system and the soft environment for preventing the tax crime. It is not the root cause of the tax crime that is not perfect for the tax law enforcement and the imperfect tax investigation system, more of which are given to the tax criminal An opportunity to escape. The root cause of a tax crime is due to the prevention of tax crime. There are problems in the soft environment. If the information is not symmetrical, the credit system is not sound, there is a lack of cooperation between the departments, the financial system is not perfect, the propaganda of the tax law is not in place, and the tax awareness is weak, which causes some lawbreakers to tax The tax system and the tax legislation also belong to the soft environment for the prevention of the tax crime in a sense, but the role of the tax system is more focused on the fairness of the tax burden, and provides a fair competition environment for the market economy main body. The effect of crime is induced, so it is not included in the prevention of the soft tax crime. The third part of this paper is the countermeasure to the prevention of the tax crime. The cause of the tax crime is corresponding to the reason of the tax crime. From the viewpoint of the prevention of tax crime, the perfection of the tax system and the tax law, the strengthening of the tax law enforcement, the improvement of the tax investigation system, the optimization of the soft environment for the prevention of the tax crime, etc. The establishment of a complete prevention system, in which the perfection of the tax system and the tax law, in particular the optimization of the soft environment for the prevention of the tax crime, is of particular importance, and only the comprehensive treatment of the soft environment for preventing the tax crime is strengthened, so that the tax crime is not slit under a tight soft environment The gap can be drilled, and the living space can not be found, from However, since the improvement of the soft environment of the tax crime involves all aspects of the social economy, it will be a long-term process, so the traditional prevention means such as the strengthening of the tax law enforcement and the improvement of the tax investigation system
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D917;D924.3
本文编号：2410919
[Abstract]:Tax crime is a kind of old and new kind of crime, with the existence of the tax, but because the tax crime is closely related to the tax and the development of the economy and society, the form of the tax crime, the cause of the crime is also constantly changing, it is also extremely complex, So how to strengthen the prevention of tax crime is also doomed to be a difficult problem. This paper breaks through the traditional research angle of tax crime, and based on the soft environment of tax crime as a breakthrough, in combination with the actual situation of our country, emphasizes on strengthening the soft-environment construction to prevent the tax crime, and blocking the loophole of the tax crime, so as to achieve the purpose of treating both the principal and the root causes of the tax crime. In total, there are about 50,000 words, which are divided into three parts. The first part of this paper is an overview of the tax crime, including four aspects of the concept, the present situation, the harm and the development trend of the tax crime. The first part is the concept of tax crime from the angle of criminal law and the angle of criminology. In order to clarify the tax crime, this paper expounds the tax crime from the angle of the origin and prevention of the tax crime, and belongs to the category of criminology. The tax crime is divided into six types: tax fraud, anti-tax, tax evasion, tax evasion, unreasonable tax avoidance and duty-related crime. The type of crime, which is more broadly defined in the definition of a crime than in the criminal law, is an open Secondly, the present situation of the tax crime in China is discussed. The proportion of the tax crime in the economic crime, the amount of the tax crime, the scope of the tax crime and the tax crime are discussed in this part. The present situation of the tax crime in China is discussed in detail in terms of the main body, the means of the crime of tax and the structure of the behavior of the tax crime. The harm of tax crime can be said to be related to all aspects of society, mainly including the national tax system, the financial system and the public's rights and interests The loss of large amount of tax caused by the tax crime has affected the fair competition of the main body of the socialist market economy, the effect of the tax adjustment economy, the distribution of the tax revenue, the improvement of the people's living standard and the stability of the society as a whole The final analysis of the macro and micro-trends of the tax crime The forecast of the socialist market economy is to be perfected and developed in the future for some time. During this period, with the deepening of the political and economic system reform and the further improvement of the tax system, the suppression factor of the tax crime will be increased, and the soil and the conditions of the tax crime will be gradually eliminated, which will provide an advantage for preventing and controlling the tax crime So the overall trend of the tax crime should be a steady decline In the micro, the new form of the tax crime may appear, the tax crime of the domestic enterprise should fall back, the foreign-capital enterprise and the high-income tax-stealing crime will be on the rise, and the duty-related crime of the tax is available. can rise. In general, the present tax crime in our country is still ten The second part of this paper makes a detailed analysis of the causes of the tax crime, from the aspects of the tax system, the tax legislation, the tax law enforcement, the tax investigation system and the soft environment for preventing the tax crime. It is not the root cause of the tax crime that is not perfect for the tax law enforcement and the imperfect tax investigation system, more of which are given to the tax criminal An opportunity to escape. The root cause of a tax crime is due to the prevention of tax crime. There are problems in the soft environment. If the information is not symmetrical, the credit system is not sound, there is a lack of cooperation between the departments, the financial system is not perfect, the propaganda of the tax law is not in place, and the tax awareness is weak, which causes some lawbreakers to tax The tax system and the tax legislation also belong to the soft environment for the prevention of the tax crime in a sense, but the role of the tax system is more focused on the fairness of the tax burden, and provides a fair competition environment for the market economy main body. The effect of crime is induced, so it is not included in the prevention of the soft tax crime. The third part of this paper is the countermeasure to the prevention of the tax crime. The cause of the tax crime is corresponding to the reason of the tax crime. From the viewpoint of the prevention of tax crime, the perfection of the tax system and the tax law, the strengthening of the tax law enforcement, the improvement of the tax investigation system, the optimization of the soft environment for the prevention of the tax crime, etc. The establishment of a complete prevention system, in which the perfection of the tax system and the tax law, in particular the optimization of the soft environment for the prevention of the tax crime, is of particular importance, and only the comprehensive treatment of the soft environment for preventing the tax crime is strengthened, so that the tax crime is not slit under a tight soft environment The gap can be drilled, and the living space can not be found, from However, since the improvement of the soft environment of the tax crime involves all aspects of the social economy, it will be a long-term process, so the traditional prevention means such as the strengthening of the tax law enforcement and the improvement of the tax investigation system
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D917;D924.3
【引证文献】
相关硕士学位论文 前2条
1 徐昱;我国税收执法风险及防范研究[D];山东师范大学;2011年
2 李盛美;我国逃税犯罪研究[D];湘潭大学;2012年
，本文编号：2410919
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