發(fā)布時(shí)間：2019-08-01 07:42

【摘要】：近年來(lái),我國(guó)稅收犯罪形勢(shì)總體嚴(yán)峻,犯罪數(shù)量高位運(yùn)行,大案要案持續(xù)高發(fā),犯罪手段不斷翻新。當(dāng)前,我國(guó)相關(guān)涉稅刑事、行政法律法規(guī)不夠健全,案件線索來(lái)源較為單一,證據(jù)收集存在難度,稅偵隊(duì)伍建設(shè)亟須加強(qiáng)。應(yīng)繼續(xù)加強(qiáng)打擊力度,保持對(duì)虛開(kāi)等高發(fā)犯罪的高壓打擊態(tài)勢(shì),同時(shí)加強(qiáng)與立法、司法機(jī)關(guān)的溝通交流,積極推動(dòng)涉稅相關(guān)司法解釋的出臺(tái);強(qiáng)化與稅務(wù)行政部門(mén)的協(xié)作,廣泛開(kāi)辟涉稅犯罪案件線索來(lái)源,建立防范打擊涉稅犯罪的協(xié)作機(jī)制;內(nèi)部培養(yǎng)與外部引進(jìn)并舉,大力加強(qiáng)稅偵隊(duì)伍建設(shè)。
[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.
【作者單位】： 江西警察學(xué)院;
【分類(lèi)號(hào)】：D924.33
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本文編號(hào)：2521626