我国逃税犯罪研究

发布时间：2018-04-21 21:41

本文选题：《刑法修正案（七）》 + 逃税罪　；参考：《湘潭大学》2012年硕士论文

【摘要】：近年来，逃税犯罪在涉税犯罪案件中所占比例较大，呈现出犯罪主体多元化、犯罪形式复杂化、犯罪数额不断增大等特点，破坏了我国税收征管秩序，危害了我国市场经济发展，违背了社会公平与正义。如何预防逃税犯罪成为了一道实践性课题。本文选择我国逃税犯罪研究作为论题，充分借鉴现有经济学、法学等学科的研究成果，从犯罪学视角有针对性地系统解读逃税犯罪现象。首先，本文阐述了选题背景与意义，梳理了研究该主题已有的文献，形成文献综述，介绍当前理论研究状况，揭示本文主题的研究意义所在。其次，在厘清逃税犯罪的概念后，通过搜集大量的数据和案例对逃税犯罪进行综合考量，归纳总结出逃税犯罪的七大特点。在此基础上，试图采用类型化方式对纷繁复杂的逃税犯罪手段进行了总结，主要包括六大类型。再次，本文分别从纳税主体追求经济利益最大化和当前我国税制弊端等经济因素，从我国税收法律制度层面，从当前我国税收行政执法层面，从逃税犯罪司法层面深入剖析了我国逃税犯罪的原因。最后，针对我国逃税犯罪的现状，结合影响逃税犯罪的因素，分别从改革税收体制、完善税收立法、加强税收行政执法、完善司法四大方面提出相应的举措，，遏制逃税犯罪，以期实现社会效益和经济效益的双赢。
[Abstract]:In recent years, tax evasion crime accounts for a large proportion of tax-related crime cases, showing the characteristics of diversification of criminal subject, complexity of criminal form, increasing amount of crime and so on, which has destroyed the order of tax collection and administration in China. Endangers our country market economy development, has violated the social fair and the justice. How to prevent the crime of tax evasion has become a practical subject. This paper chooses the research of tax evasion crime in our country as the topic, and fully draws lessons from the existing research achievements of economics, law and other disciplines, and interprets the phenomenon of tax evasion crime from the perspective of criminology. First of all, this paper expounds the background and significance of the topic, combs the existing literature on the subject, forms a literature review, introduces the current theoretical research situation, and reveals the significance of this theme. Secondly, after clarifying the concept of tax evasion crime, through collecting a large number of data and cases for comprehensive consideration of tax evasion crime, summed up the seven characteristics of tax evasion crime. On this basis, this paper attempts to use the typology to sum up the complicated criminal means of tax evasion, including six main types. Thirdly, this article separately from the tax payer pursues the economic benefit maximization and our country tax system malpractice and so on economic factor, from our country tax legal system stratification, from the current our country tax administration law enforcement stratification plane, This paper analyzes the causes of tax evasion crime in China from the angle of tax evasion crime. Finally, according to the current situation of tax evasion crime in our country, combined with the factors affecting tax evasion crime, this paper puts forward corresponding measures to curb tax evasion crime from four aspects: reforming tax system, perfecting tax legislation, strengthening tax administration law enforcement, perfecting judicature. In order to achieve the social and economic benefits of win-win.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D917

【参考文献】