税务警察制度研究
发布时间：2019-05-18 04:33
【摘要】： 所谓税务警察是指专门设立的运用国家强制力对税务违法犯罪活动进行侦查的执法人员。随着国家功能的进一步强化，以及税收在国家收支中核心地位的凸现，建立税务警察己成为市场经济发达国家一种普遍的现象。 在我国，，虽然民国初年曾出现以“缉私营队”为代表的税务警察的前身，却并未得以延续。随着我国与税收国家的逐渐相容，建立专门化的税收警察制度，更能有效地体现打击涉税犯罪的必要性、涉税案件的特殊性以及税收工作应有的侦查性，从而切实保证税法实施的有效性，解决税务机关与公安机关工作配合中存在的难题。从可行性方面考察，建立税务警察制度可实现税务机关专业优势与公安机关侦查优势的互补；同时修订后的刑法、刑事诉讼法等法律法规为建立税务警察提供了直接的法律依据；各地税务机关同当地公安机关联手打击涉税犯罪活动的一些成功做法，也为建立税务警察机构积累了丰富的实践经验。 综合考察意大利、俄罗斯、德国、日本、美国等国家的已有税务警察制度，我们可以将税务警察制度分为独立的税务警察制度和税务违法案件调查局制度两种模式，税务警察制度必须立足于本国国情，并赋予税务警察较大的税务侦查权。虽然我国目前进行了以黔西南州税务警察大队为代表的税务警察制度创新，但是整体而言，仍存在执法主体不明确、机构不统一、对税侦工作认识不一等缺陷。笔者认为，税务警察应归属于税务行政机关比较妥当，在国家税务总局设立税收犯罪侦查局，按大区设立税收犯罪侦查分局，系统内实行垂直领导，同时应当进一步明确税务警察的权力与职责，加强人才建设与技术装备，并制定和修改相关法律法规。
[Abstract]:The so-called tax police refers to the special use of national coercive force to investigate tax illegal and criminal activities of law enforcement personnel. With the further strengthening of the function of the state and the emergence of the core position of tax revenue and expenditure in the national revenue and expenditure, the establishment of tax police has become a common phenomenon in the developed countries of the market economy. In our country, although the predecessor of the tax police represented by the "private arrest team" appeared in the early years of the Republic of China, it has not been continued. With the gradual compatibility between our country and the tax country, the establishment of a specialized tax police system can more effectively reflect the necessity of cracking down on tax-related crimes, the particularity of tax-related cases and the investigation of tax work. In order to ensure the effectiveness of the implementation of the tax law and solve the problems existing in the cooperation between the tax authorities and the public security organs. From the point of view of feasibility, the establishment of tax police system can complement the professional advantages of tax authorities and the investigation advantages of public security organs. At the same time, the revised criminal law, criminal procedure law and other laws and regulations provide a direct legal basis for the establishment of tax police; Some successful practices of local tax authorities and local public security organs in cracking down on tax-related criminal activities have also accumulated rich practical experience for the establishment of tax police institutions. By comprehensively investigating the existing tax police systems in Italy, Russia, Germany, Japan, the United States and other countries, we can divide the tax police system into two models: the independent tax police system and the tax illegal investigation Bureau system. The tax police system must be based on the national conditions and give the tax police greater tax investigation power. Although our country has carried on the tax police system innovation represented by the Qiannan state tax police brigade at present, but on the whole, there are still some defects, such as the law enforcement subject is not clear, the organization is not unified, the understanding of the tax investigation work is different and so on. The author believes that it is more appropriate for the tax police to belong to the tax administrative organs. The tax Crime investigation Bureau should be set up in the State Administration of Taxation, and the tax Crime investigation Bureau should be set up according to the region, and vertical leadership should be carried out in the system. At the same time, we should further clarify the powers and responsibilities of the tax police, strengthen the construction of talents and technical equipment, and formulate and amend relevant laws and regulations.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D631
[Abstract]:The so-called tax police refers to the special use of national coercive force to investigate tax illegal and criminal activities of law enforcement personnel. With the further strengthening of the function of the state and the emergence of the core position of tax revenue and expenditure in the national revenue and expenditure, the establishment of tax police has become a common phenomenon in the developed countries of the market economy. In our country, although the predecessor of the tax police represented by the "private arrest team" appeared in the early years of the Republic of China, it has not been continued. With the gradual compatibility between our country and the tax country, the establishment of a specialized tax police system can more effectively reflect the necessity of cracking down on tax-related crimes, the particularity of tax-related cases and the investigation of tax work. In order to ensure the effectiveness of the implementation of the tax law and solve the problems existing in the cooperation between the tax authorities and the public security organs. From the point of view of feasibility, the establishment of tax police system can complement the professional advantages of tax authorities and the investigation advantages of public security organs. At the same time, the revised criminal law, criminal procedure law and other laws and regulations provide a direct legal basis for the establishment of tax police; Some successful practices of local tax authorities and local public security organs in cracking down on tax-related criminal activities have also accumulated rich practical experience for the establishment of tax police institutions. By comprehensively investigating the existing tax police systems in Italy, Russia, Germany, Japan, the United States and other countries, we can divide the tax police system into two models: the independent tax police system and the tax illegal investigation Bureau system. The tax police system must be based on the national conditions and give the tax police greater tax investigation power. Although our country has carried on the tax police system innovation represented by the Qiannan state tax police brigade at present, but on the whole, there are still some defects, such as the law enforcement subject is not clear, the organization is not unified, the understanding of the tax investigation work is different and so on. The author believes that it is more appropriate for the tax police to belong to the tax administrative organs. The tax Crime investigation Bureau should be set up in the State Administration of Taxation, and the tax Crime investigation Bureau should be set up according to the region, and vertical leadership should be carried out in the system. At the same time, we should further clarify the powers and responsibilities of the tax police, strengthen the construction of talents and technical equipment, and formulate and amend relevant laws and regulations.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D631
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1 邬学斌,黄罗
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