税改背景下发票犯罪案件的情报导侦模式探析

发布时间：2018-03-10 07:21

  本文选题：发票犯罪新特点　切入点：侦查思路　出处：《政法学刊》2016年02期 　论文类型：期刊论文

【摘要】：近年来,虚开增值税专用发票及非法制售普通发票犯罪持续高发,特别是"营改增"税改政策全面推进以来,诱发税收犯罪的因素相应增加,发票犯罪形势更为严峻,公安税侦部门急需深刻认识形势,科学分析发票犯罪的新特点,认真总结近年来打击涉税犯罪的实战经验和成果,全面梳理情报分析研判在案件发现、线索梳理、犯罪事实查证、犯罪嫌疑人及犯罪网络查证等各个环节的运用方法,探索情报主导下的发票犯罪侦查新思路,全面提升预警和打击防范能力。
[Abstract]:In recent years, the crime of false issuance of special value-added tax invoices and illegal production and sale of ordinary invoices has continued to rise, especially since the comprehensive promotion of the tax reform policy of "business reform and increase", the factors inducing tax crimes have increased correspondingly, and the situation of invoice crimes has become more serious. Public security tax investigation departments are in urgent need of a profound understanding of the situation, scientific analysis of the new characteristics of invoice crimes, a serious summary of the actual combat experience and achievements in recent years in cracking down on tax-related crimes, and a comprehensive combing of information analysis and judgment in the case of discovery, clues, In order to improve the ability of early-warning and anti-crime, the author explores the new ideas of invoice crime investigation under the guidance of intelligence, including the application methods of criminal facts verification, criminal suspects and criminal network verification and so on.
【作者单位】： 山东警察学院侦查系;
【基金】：山东省社科规划研究项目“营改增背景下的涉税犯罪研究”(13CFXJ01)
【分类号】：D924.3
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本文编号：1592312