涉税犯罪的成因税收制度的不完善性我国的税收征管制度起步晚,有关税务登记、税款征收、税务稽查的衔接和制约机制尚未完善,难于对纳税人实施有效监控,某些人便利用税务制度的不完善进行偷漏税及骗税的违法犯罪活动。如税务部门对某些税款征收采取定税制度而轻于管理,对定额、实际收入和应缴税款的变化很少及时予以调整,纳税超过定额也不申报,给纳税人偷漏税造成可乘之机;有些税务征收人员对税款征收额度的随意性大,一方面在征收税款时“跟着任务走”,任务重时多征收一些,任务少时则减免,使国家的税收征管制度缺乏严肃性;另一方面也给滋生贪污、行贿、受贿犯罪提供了机会。某些单位、个人为达到减免税款的目的大肆行贿,以少量的钱物换取国家应收的税款,不仅败坏了社会风气,也严重侵害了国家的利益。 Causes of Tax-related Crimes The Imperfectness of the Tax System The system of tax collection and administration in our country started late. The connection and restriction mechanism of tax registration, tax collection and tax inspection has not been perfected and it is difficult to effectively monitor the taxpayers. Some people use The tax system is not perfect for tax evasion and tax fraud activities. Such as the tax department to take certain tax levy certain tax system and management, the fixed, real income and changes in taxes seldom be adjusted in a timely manner, the tax does not apply for more than a fixed amount, resulting in taxpayers tax evasion can Some tax levy staff on the amount of tax levied arbitrarily large, on the one hand in the collection of taxes, “follow the mission to go”, when the task is more levied on a few tasks less relief, so that the lack of national tax collection system Seriousness; on the other hand also to breed corruption, bribery, bribery crimes provide an opportunity. Some units and individuals wantonly bribed them for the purpose of tax relief, and exchanging a small sum of money for the tax receivable by the state has not only ruined the social ethos but also seriously infringed upon the interests of the country.