近年来，随着经济的快速发展，涉税治安及刑事犯罪案件也呈逐年上升趋势，一些违法犯罪分子大肆偷税、骗税、抗税、伪造和虚开增值税专用发票，严重危害和扰乱了国家正常经济和税收秩序。实践证明，税收征管的总体质量和水平，没有强有力的法律法规依据和对应的执法权力保障，? In recent years, with the rapid economic development, tax-related public order and criminal cases have also been on an upward trend year by year. Some criminal criminals wantonly evade taxes, tax frauds, countervailing taxes, forging and falsifying special invoices for value-added tax, which have seriously jeopardized and disturbed the country Normal economy and tax order. Practice has proved that the overall quality and level of tax collection and management, there is no strong basis for laws and regulations and the corresponding protection of law enforcement authority?