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涉税犯罪案件来源是公安税侦工作的前提和基础。最近两年,公安经侦部门受理的涉税犯罪案件,从数量上看呈下降之势。研究涉税犯罪案源状况,拓宽税侦工作案源渠道,已经成为公安经侦部门急需解决的问题。
The source of tax-related criminal cases is the precondition and foundation of the public security tax investigation work. In the recent two years, the tax-related criminal cases accepted by the public security and economic investigation department have declined in number. Studying the case source of tax-related crimes and broadening the sources of tax sources for investigation work have become urgent problems to be solved by the public security and economic investigation department.