發(fā)布時(shí)間：2018-03-10 20:04

  本文選題：基層稅務(wù)干部　切入點(diǎn)：職務(wù)犯罪　出處：《大連理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：防范職務(wù)犯罪已經(jīng)成為我國(guó)稅務(wù)系統(tǒng)的一項(xiàng)戰(zhàn)略性工程。本篇論文首先介紹了職務(wù)犯罪的基本理論,通過(guò)對(duì)國(guó)內(nèi)外預(yù)防職務(wù)犯罪工作的歷史發(fā)展,闡釋了防范職務(wù)犯罪的重要作用。通過(guò)對(duì)中外專家學(xué)者的理論研究分析,對(duì)產(chǎn)生職務(wù)犯罪的原因、職務(wù)犯罪預(yù)防體系建設(shè)等有了理性認(rèn)識(shí)。 通過(guò)近年來(lái)發(fā)生的基層稅務(wù)干部職務(wù)犯罪的實(shí)際案例,分析了基層稅務(wù)干部產(chǎn)生職務(wù)犯罪的主要因素,一是權(quán)力本位化因素；二是體制制度因素；三是法制失范因素。通過(guò)對(duì)A市地稅局現(xiàn)有做法的剖析,找出存在的問(wèn)題。在借鑒香港及外國(guó)的有效舉措中得到有關(guān)啟示,提出A市稅務(wù)系統(tǒng)防范機(jī)制的構(gòu)建方案和可行性論證。為了實(shí)現(xiàn)構(gòu)建方案提出了四個(gè)保障,即體制保障、組織保障、人員和技術(shù)保障及資金保障。A市基層稅務(wù)干部職務(wù)犯罪防范機(jī)制研究將為A市社會(huì)經(jīng)濟(jì)發(fā)展、為A市稅務(wù)軟環(huán)境建設(shè)提供堅(jiān)實(shí)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.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D630.9;D917.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 彭清燕;職務(wù)犯罪心理研究[J];河北法學(xué);2004年03期

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本文編號(hào)：1594861