【摘要】：近年來,我國稅收犯罪形勢總體嚴峻,犯罪數量高位運行,大案要案持續(xù)高發(fā),犯罪手段不斷翻新。當前,我國相關涉稅刑事、行政法律法規(guī)不夠健全,案件線索來源較為單一,證據收集存在難度,稅偵隊伍建設亟須加強。應繼續(xù)加強打擊力度,保持對虛開等高發(fā)犯罪的高壓打擊態(tài)勢,同時加強與立法、司法機關的溝通交流,積極推動涉稅相關司法解釋的出臺;強化與稅務行政部門的協(xié)作,廣泛開辟涉稅犯罪案件線索來源,建立防范打擊涉稅犯罪的協(xié)作機制;內部培養(yǎng)與外部引進并舉,大力加強稅偵隊伍建設。
[Abstract]:In recent years, the situation of tax crime in China is generally grim, the number of crimes is high, the incidence of major and important cases continues to be high, and the means of crime are constantly renovated. At present, the relevant tax-related criminal in our country, the administrative laws and regulations are not perfect, the clue source of the case is relatively single, the evidence collection is difficult, and the construction of the tax investigation team needs to be strengthened urgently. We should continue to strengthen the crackdown, maintain the high-pressure crackdown on high-incidence crimes such as false opening, strengthen communication and exchanges with legislation and judicial organs, and actively promote the introduction of judicial interpretations related to tax; strengthen cooperation with tax administrative departments, extensively open up clues for tax-related crimes, and establish a cooperative mechanism for preventing and cracking down on tax-related crimes; strengthen the construction of tax investigation teams by combining internal training with external introduction.
【作者單位】： 江西警察學院;
【分類號】：D924.33
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本文編號：2521626