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一、税务刑事调查的目的美国国税署把税务调查工作分为两类:一类是税务审计(tax audit or tax examination),另一类则是刑事调产(criminal investigation)。刑事调查的主要目的是通过对可疑纳税人的调查,为可能成功的刑事检控提供有力证据,从而在最大程度上产生一种威慑作用,使纳税人守法纳税。税务刑事调查是国税署的一项主要工作。1988年共审理了2769个税务刑事案件。其中被判无罪的只有74件,中止诉讼或被驳回取消的有205个,其余都以不同形式被定罪。
I. Purpose of Tax Criminal Investigation The IRD divides tax investigations into two types: tax audit or tax examination, and the other type of criminal investigation. The main purpose of the criminal investigation is to provide evidence of possible successful criminal prosecutions through the investigation of suspicious taxpayers, thus giving a maximum deterrent effect and taxpayers’ compliance with tax laws. Tax criminal investigations are a major part of the IRD’s work. In 1988 a total of 2769 tax criminal cases were tried. Of these, only 74 were acquitted, 205 were discontinued or were dismissed and others were convicted in different forms.