我国涉税犯罪的走势及对策研究

发布时间：2018-05-27 10:24

本文选题：涉税犯罪 + 成因　；参考：《吉林大学》2007年硕士论文

【摘要】： 涉税犯罪问题一直是理论界和经侦实战部门关注的热点和研究的重要课题。本文中,笔者从我国涉税犯罪的概念和分类入手,在分析涉税犯罪的成因并回顾了涉税犯罪的历史发展规律的基础上,对未来涉税犯罪的发展趋势做出了预测。最后针对上述涉税犯罪的成因和走势预测,依据犯罪学和侦查学原理,从总体思路、机构和机制建设以及强化侦查工作举措方面,探讨了预防和打击该类犯罪的对策,提出了包括立法完善、净化经济环境,健全经侦基础工作,强化司法打击等方面的具体对策。通过以上分析和探讨,力求为有效惩治和预防涉税犯罪做些有益的研究。
[Abstract]:The problem of tax-related crime has always been a hot topic and an important research topic in the field of theory and economic investigation. In this paper, the author starts with the concept and classification of tax-related crimes in China, analyzes the causes of tax-related crimes and reviews the historical development laws of tax-related crimes, and forecasts the development trend of tax-related crimes in the future. Finally, according to the causes and trend prediction of the tax-related crimes mentioned above, according to the principles of criminology and investigative science, this paper probes into the countermeasures to prevent and combat this kind of crimes from the aspects of the overall thinking, the construction of institutions and mechanisms, and the measures to strengthen the investigation work. The concrete countermeasures include perfecting legislation, purifying the economic environment, perfecting the basic work of economic investigation, strengthening the judicial attack and so on. Through the above analysis and discussion, we try to effectively punish and prevent tax crimes to do some useful research.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D917

【引证文献】