当前我国涉税犯罪形势及对策
发布时间：2019-08-01 07:42
【摘要】：近年来,我国税收犯罪形势总体严峻,犯罪数量高位运行,大案要案持续高发,犯罪手段不断翻新。当前,我国相关涉税刑事、行政法律法规不够健全,案件线索来源较为单一,证据收集存在难度,税侦队伍建设亟须加强。应继续加强打击力度,保持对虚开等高发犯罪的高压打击态势,同时加强与立法、司法机关的沟通交流,积极推动涉税相关司法解释的出台;强化与税务行政部门的协作,广泛开辟涉税犯罪案件线索来源,建立防范打击涉税犯罪的协作机制;内部培养与外部引进并举,大力加强税侦队伍建设。
[Abstract]:In recent years, the situation of tax crime in China is generally grim, the number of crimes is high, the incidence of major and important cases continues to be high, and the means of crime are constantly renovated. At present, the relevant tax-related criminal in our country, the administrative laws and regulations are not perfect, the clue source of the case is relatively single, the evidence collection is difficult, and the construction of the tax investigation team needs to be strengthened urgently. We should continue to strengthen the crackdown, maintain the high-pressure crackdown on high-incidence crimes such as false opening, strengthen communication and exchanges with legislation and judicial organs, and actively promote the introduction of judicial interpretations related to tax; strengthen cooperation with tax administrative departments, extensively open up clues for tax-related crimes, and establish a cooperative mechanism for preventing and cracking down on tax-related crimes; strengthen the construction of tax investigation teams by combining internal training with external introduction.
【作者单位】： 江西警察学院;
【分类号】：D924.33
，
本文编号：2521626
[Abstract]:In recent years, the situation of tax crime in China is generally grim, the number of crimes is high, the incidence of major and important cases continues to be high, and the means of crime are constantly renovated. At present, the relevant tax-related criminal in our country, the administrative laws and regulations are not perfect, the clue source of the case is relatively single, the evidence collection is difficult, and the construction of the tax investigation team needs to be strengthened urgently. We should continue to strengthen the crackdown, maintain the high-pressure crackdown on high-incidence crimes such as false opening, strengthen communication and exchanges with legislation and judicial organs, and actively promote the introduction of judicial interpretations related to tax; strengthen cooperation with tax administrative departments, extensively open up clues for tax-related crimes, and establish a cooperative mechanism for preventing and cracking down on tax-related crimes; strengthen the construction of tax investigation teams by combining internal training with external introduction.
【作者单位】： 江西警察学院;
【分类号】：D924.33
，
本文编号：2521626
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