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公安机关在税收犯罪侦查阶段购买社会服务的行为是一种事务性业务委托外包性质的特殊政府采购行为。它不同于涉税业务外包、税务司法鉴定和涉税鉴证,其基本法律制度主要涉及启动标准、服务提供者、合作模式、法律形式、纠纷救济方式、监督检查等。当前,公安机关应当制定统一的规范性文件或部门规章,以提供程序、标准和实施细则等,在总结经验的基础上,提升税收犯罪侦查阶段事务性业务委托外包的法律位阶。
The behavior of public security organs purchasing social services during the stage of investigation of tax crimes is a kind of special government procurement behavior entrusted by outsourcing of transactional businesses. It is different from the tax-related business outsourcing, tax judicatory and tax-related certification, the basic legal system involves startup standards, service providers, cooperation, legal forms, dispute relief methods, supervision and inspection. At present, public security organs shall formulate unified normative documents or departmental rules and regulations so as to provide procedures, standards and implementation rules, and so on. On the basis of summing up experience, the legal level of entrusted outsourcing of transactional businesses in tax criminal investigation stage should be raised.