A市基层税务干部职务犯罪防范机制研究

发布时间：2018-03-10 20:04

本文选题：基层税务干部　切入点：职务犯罪　出处：《大连理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：防范职务犯罪已经成为我国税务系统的一项战略性工程。本篇论文首先介绍了职务犯罪的基本理论,通过对国内外预防职务犯罪工作的历史发展,阐释了防范职务犯罪的重要作用。通过对中外专家学者的理论研究分析,对产生职务犯罪的原因、职务犯罪预防体系建设等有了理性认识。通过近年来发生的基层税务干部职务犯罪的实际案例,分析了基层税务干部产生职务犯罪的主要因素,一是权力本位化因素；二是体制制度因素；三是法制失范因素。通过对A市地税局现有做法的剖析,找出存在的问题。在借鉴香港及外国的有效举措中得到有关启示,提出A市税务系统防范机制的构建方案和可行性论证。为了实现构建方案提出了四个保障,即体制保障、组织保障、人员和技术保障及资金保障。A市基层税务干部职务犯罪防范机制研究将为A市社会经济发展、为A市税务软环境建设提供坚实的保障。
[Abstract]:Prevention of job-related crimes has become a strategic project in China's tax system. This paper first introduces the basic theory of job-related crime, and through the historical development of prevention of job-related crimes at home and abroad, Through the theoretical research and analysis of Chinese and foreign experts and scholars, the author has a rational understanding of the causes of duty crime and the construction of duty crime prevention system. Based on the actual cases of duty crime of tax cadres at the grass-roots level in recent years, this paper analyzes the main factors that cause the duty crimes of tax cadres at the grass-roots level, one is the power based factor, the other is the system and system factor. Thirdly, the law system is out of order. Through the analysis of the existing practices of the Local Taxation Bureau of A City, we can find out the existing problems. We can draw relevant inspiration from the effective measures of Hong Kong and foreign countries. This paper puts forward the construction scheme and feasibility demonstration of the prevention mechanism of tax system in A city. In order to realize the construction scheme, it puts forward four guarantees, namely, system guarantee, organization guarantee, Personnel and Technical guarantee and Capital guarantee. The study of duty crime prevention mechanism of grass-roots tax cadres in A city will provide a solid guarantee for the social and economic development of A city and for the construction of tax soft environment in A city.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D630.9;D917.6

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