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近年来危害税收征管犯罪案件在逐步增长,但税务执法机关对移送涉税刑事案件并不积极,移送涉税刑事案件没有立法层面的法律可依,使得涉税刑事案件的移交无论在法律文件规定上,还是程序上都不完备,影响了税务机关依法及时向司法机关移交涉税刑事案件,应通过完善立法、推广建立个性化检税信息软件系统共享平台、检察机关提前介入涉税行政执法案件等措施加以解决。
In recent years, the number of crimes that endanger tax collection and management has been gradually increasing. However, the tax law enforcement agencies are not active in transferring tax-related criminal cases. There is no legal basis for the transfer of tax-related criminal cases so that the transfer of tax-related criminal cases can be carried out regardless of the legal documents Or incomplete procedures, affecting the timely transfer of tax-related criminal cases to the judiciary by the tax authorities. It is necessary to improve the legislation and promote the establishment of a platform for sharing personalized tax information software systems. The procuratorial organs should be involved in tax-related administrative law enforcement cases in advance And other measures to be resolved.