职务犯罪是指国家公职人员不履行职责、不正确履行职责或者利用职权谋取不法利益,妨害国家对职务行为的管理活动,损害公众对于政府的信赖感,依法应受刑事处罚的行为的总称。税务部门是国家重要的经济执法机关,税务人员手中握有一定的行政管理权和税收执法权,经常与纳税人打交道,处于利益的分配点上,容易滋生腐败行为和发生职务犯罪。因此,预防税务人员职务犯罪,是税务系统反腐败工作的重要组成部分,也是搞好新时期税收工作的客观要求。文章结合我国税务工作实际情况,就当前税务系统职务犯罪的原因、特点及预防谈一下自己的看法。 Duty crime refers to the general term of national public officials not performing their duties, not performing their duties correctly, or using their powers to seek illegitimate interests, prejudicing the state’s management of official duties, damaging the public’s sense of trust in the government and being subject to criminal penalties in accordance with the law. The tax department is an important economic law enforcement agency in the country. Tax officers hold certain administrative and tax law enforcement powers in their hands. They often deal with taxpayers and are at the distribution point of interests. They are prone to corrupt practices and job-related crimes. Therefore, preventing the duty crime of tax officials is an important part of anti-corruption work of the tax system and an objective requirement of doing a good job of tax work in the new period. Based on the actual situation of taxation work in our country, this article talks about the reasons, characteristics and prevention of duty crime in current tax system.