论文部分内容阅读
当前涉税犯罪特点主要是偷税案件面广量大、手法多样,增值税专用发票案件突出、损失严重,团伙勾结、异地作案居多。导致涉税犯罪增多的原因主要是:税收征管政策不完善,缺乏稳固的工作机制,办案经费严重短缺以及法律规定不明确而难以认定犯罪。因此,预防、打击涉税犯罪必须解决好以下几个问题:一要建立切实可行的工作机制;二要制定、完善案件移送制度;三要协同作战形成打击合力;四要加大投入保障侦查工作的进行;五要强化基础提高公安税侦人员的素质。
The current characteristics of tax-related crimes mainly include tax evasion cases with a large number of cases, diversified practices, prominent cases of VAT invoices, serious losses, collusion between gangs and committing crimes committed in different places. The main reasons leading to the increase of tax-related crimes include: imperfect tax collection and management policies, the lack of a stable working mechanism, a serious shortage of funds for handling crimes and unclear legal provisions, which make it difficult to identify crimes. Therefore, to prevent and combat tax-related crimes, we must solve the following problems: first, to establish a viable working mechanism; secondly, to formulate and improve the system for transferring cases; third, to work together to combat combating forces; and fourthly, to increase investment in security investigation Fifth, we must strengthen the foundation to improve the quality of public security tax officers.