税务警察作为税收司法保障体系的重要组成部分， 能够有效打击税收违法犯罪活动， 加强税收征管， 增加财政收入， 维护税法的权威性。本文从我国的现实国情出发， 认为在我国建立一支高效的税务警察队伍是十分必要的， 并对我国的税务警察制度提出了初步构想 As an important part of tax judicial security system, the tax police can effectively combat tax and criminal activities, strengthen tax collection and administration, increase financial revenue and safeguard the authority of tax law. Based on the actual conditions in our country, this article thinks that it is very necessary to establish an efficient tax police force in our country and put forward the preliminary conception to China’s tax police system