逃税犯罪原因及其对策研究
发布时间：2019-03-14 16:09
【摘要】： 税收作为一个国家财政收入的主要来源,直接关系到国计民生。近年来,随着逃税犯罪呈趋重态势,严厉惩治逃税犯罪成为打击经济领域犯罪活动的重中之重,逃税犯罪的防治问题成为广大税务、司法工作者和理论界关注的热点和研究的重要课题。逃税犯罪具有鲜明的地域、行业及手段特征,从其基本情况的描述,包括对近几年相关的调查与统计入手,对逃税犯罪的危害加以分析,并在此基础上从社会、个体两方面深入研究逃税犯罪的原因,包括制度、法律、执法、环境及逃税者心理等多方面因素,以此寻找逃税犯罪的根源,并结合税务工作的实际经验,以税收法律体系的完善和税收执法行为的规范为主要内容,特别是税收刑事立法的完善,并提出进一步完善纳税信用等级制度的建议,深入探究遏制、预防逃税犯罪发生的有效对策。
[Abstract]:Tax revenue as the main source of national revenue, directly related to the national economy and people's livelihood. In recent years, with the crime of tax evasion becoming more and more serious, severe punishment of the crime of tax evasion has become the top priority in the fight against criminal activities in the economic field, and the prevention and treatment of the crime of tax evasion has become the majority of tax revenue. Judicial workers and theorists pay close attention to the hot spots and important topics of research. The crime of tax evasion has distinct characteristics of region, industry and means. Based on the description of its basic situation, including the related investigation and statistics in recent years, the harm of the crime of tax evasion is analyzed, and on the basis of this, the author analyzes the harm of the crime of tax evasion from the point of view of the society. The causes of tax evasion crime, including system, law, law enforcement, environment and psychology of tax evaders, are deeply studied in order to find out the root causes of tax evasion crime and combine the practical experience of tax work, in order to find out the root causes of tax evasion crime. Taking the perfection of the tax legal system and the regulation of tax enforcement behavior as the main contents, especially the perfection of the tax criminal legislation, the paper puts forward some suggestions to further perfect the tax credit rating system, and probes into the containment in depth. Effective countermeasures to prevent the occurrence of tax evasion crime.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D917
本文编号：2440140
[Abstract]:Tax revenue as the main source of national revenue, directly related to the national economy and people's livelihood. In recent years, with the crime of tax evasion becoming more and more serious, severe punishment of the crime of tax evasion has become the top priority in the fight against criminal activities in the economic field, and the prevention and treatment of the crime of tax evasion has become the majority of tax revenue. Judicial workers and theorists pay close attention to the hot spots and important topics of research. The crime of tax evasion has distinct characteristics of region, industry and means. Based on the description of its basic situation, including the related investigation and statistics in recent years, the harm of the crime of tax evasion is analyzed, and on the basis of this, the author analyzes the harm of the crime of tax evasion from the point of view of the society. The causes of tax evasion crime, including system, law, law enforcement, environment and psychology of tax evaders, are deeply studied in order to find out the root causes of tax evasion crime and combine the practical experience of tax work, in order to find out the root causes of tax evasion crime. Taking the perfection of the tax legal system and the regulation of tax enforcement behavior as the main contents, especially the perfection of the tax criminal legislation, the paper puts forward some suggestions to further perfect the tax credit rating system, and probes into the containment in depth. Effective countermeasures to prevent the occurrence of tax evasion crime.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D917
【引证文献】
相关硕士学位论文 前1条
1 陈阳;逃税罪研究[D];广西师范大学;2013年
，本文编号：2440140
本文链接：https://www.wllwen.com/falvlunwen/fanzuizhian/2440140.html
