我国涉税犯罪立法问题研究

发布时间：2018-04-19 13:50

本文选题：涉税犯罪 + 税收　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：税收自古以来都是国家财政收入的主要来源，是支撑国家正常运行的重要财政保障，所以说税收对一个国家的发展来说是至关重要的。然而，税收的征收是一种国家强制性行为，不会因为以纳税人的意志和意愿而发生转移，这就出现了纳税人与国家在利益的平衡关系，而具体表现是纳税人的利益和国家的利益往往是不一致的，这就会从一定层面上造成矛盾和冲突，为了规避这些矛盾和冲突，有些纳税人往往会采取一些非法手段来逃避税法规定的纳税义务，像这种为了个人利益违反国家税法而不履行纳税义务的行为达到一定的情形的就构成了涉税犯罪。随着我国市场经济的快速发展，税收法制严重滞后等原因，造成了涉税犯罪行为的越演越烈。当然，造成涉税犯罪行为高发的原因是多方面的，但是其中税收刑事立法不健全、不完善是不容忽视的重要原因。随着科学技术的发展，现代智能化的涉税犯罪与合理避税方法日趋多样化，引起社会广泛的关注。以事实为依据，以法律为准绳，，是涉税犯罪侦查机关的办案宗旨；依法纳税，是纳税人的合法权利及应尽的义务。基于我国目前涉税犯罪的现状和法律规制情况，探索建立涉税犯罪法律规制机制，已经逐步提到整顿规范市场经济秩序工作的重要议程。因此，本文结合我国目前税收法律制度的现状，结合涉税犯罪侦查实例和税收征管的实际情况，对我国涉税犯罪立法问题进行研究，具有现实意义和立法参考价值。本文研究共分五个部分，分别从选题背景、涉税犯罪概述、我国涉税犯罪立法的问题分析、国外涉税犯罪立法分析其对我国的借鉴、完善我国涉税犯罪的立法对策建议等五个方面进行系统探讨研究。本文研究的目的就是为了改变目前我国涉税犯罪的高发现状，在允许纳税人充分享有合理避税的权利同时，更重要的是为了改善涉税犯罪侦查机关的执法环境与税收征管环境，更加有效地维护法律的尊严，遏制税收犯罪，乃至为我们的社会创造一个遵法守法的纳税环境。
[Abstract]:Since ancient times, tax has been the main source of national financial revenue, which is an important financial guarantee to support the normal operation of the country, so it is very important to the development of a country.However, the collection of tax is a compulsory act of the state, and it will not be transferred by the will and will of the taxpayer, which leads to a balanced relationship between the taxpayer and the state in the interests of the country.The specific manifestation is that the interests of taxpayers and the interests of the country are often inconsistent, which will create contradictions and conflicts on a certain level, in order to avoid these contradictions and conflicts,Some taxpayers will often take some illegal means to evade the tax obligations stipulated in the tax law, such as such a violation of the national tax law for personal interests and not performing tax obligations to a certain extent, constitutes a tax-related crime.With the rapid development of China's market economy and the serious lag of the tax legal system, the crimes involving tax have become more and more serious.Of course, there are many reasons for the high incidence of tax-related crimes, but the imperfect criminal legislation of taxation is an important reason that can not be ignored.With the development of science and technology, modern intelligent tax-related crimes and reasonable tax avoidance methods are becoming more and more diversified, which has attracted wide attention of the society.On the basis of facts and on the basis of law, it is the aim of tax investigation organs to pay taxes, and it is the legal right and obligation of taxpayers to pay taxes according to law.Based on the current situation and legal regulation of tax-related crimes in China, the establishment of legal regulation mechanism for tax-related crimes has been gradually put forward to the important agenda of rectifying and standardizing the order of market economy.Therefore, this paper combines the current situation of our country's tax legal system, combined with the case of tax crime investigation and the actual situation of tax collection and management, carries on the research to our country tax related crime legislation question, has the realistic significance and the legislative reference value.This paper is divided into five parts, from the background of the topic, the overview of tax-related crime, the analysis of the problems of our tax-related crime legislation, the analysis of foreign tax-related crime legislation for reference to our country.This paper makes a systematic study on the legislative countermeasures and suggestions of tax-related crimes in China.The purpose of this study is to change the current situation of high incidence of tax-related crimes in our country, to allow taxpayers to enjoy the right of reasonable tax avoidance and, more importantly, to improve the law enforcement environment and tax collection and management environment of tax-related criminal investigation organs.More effectively uphold the dignity of the law, curb tax crimes, and even for our society to create a law-abiding tax environment.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D924.3

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