本文選題：發(fā)票犯罪　切入點(diǎn)：立法　出處：《沈陽師范大學(xué)》2010年碩士論文

【摘要】：本文的寫作目的在于,為司法實(shí)踐中處理發(fā)票犯罪具體案件提供理論參考,以有助于打擊各種發(fā)票違法犯罪活動,從而實(shí)現(xiàn)有效遏制國家稅款流失,維護(hù)公平競爭市場經(jīng)濟(jì)秩序的愿景�；诖�,本文注重加強(qiáng)理論與實(shí)踐的結(jié)合,通過對發(fā)票犯罪的成因、后果、特征、趨勢等要素的深入分析,以提出對其實(shí)施有效控制的辦法。為此,在研究上采取了以資料收集積累經(jīng)驗(yàn)、以案例分析深化理解、以比較借鑒拓展視野相結(jié)合的方法,即在資料獲取上,通過網(wǎng)絡(luò)技術(shù)、多媒體技術(shù)搜集大量信息,為研究提供充足的材料資源,在分析理解上,通過搜集大量的發(fā)票犯罪案例,從中歸納和總結(jié)出具有共性的要素,以查找原因,發(fā)現(xiàn)本質(zhì),提出解決設(shè)想；在發(fā)票犯罪控制研究方面,以立足國情,對現(xiàn)有的立法、行政、制度、政策加以完善和修改為基礎(chǔ),同時拓寬視野,將國外先進(jìn)理論、實(shí)踐成果在分析的基礎(chǔ)上大膽借鑒,以為補(bǔ)充。 通過對發(fā)票犯罪的研究和思考,本文就有效控制這一行為得出結(jié)論如下：防治發(fā)票犯罪需要在規(guī)范的制定和修改、制度的優(yōu)化和完善,科技的引入與應(yīng)用,思想的轉(zhuǎn)變與進(jìn)步諸多方面共同努力,形成理論與實(shí)踐、規(guī)制的制定與執(zhí)行、司法機(jī)關(guān)、行政機(jī)關(guān)與社會各界的合力。具體應(yīng)從以下幾方面著力：一是完善和優(yōu)化政策、科技、制度,加快稅制改革步伐,主要包括優(yōu)化稅收征管制度的可操作性,加大科技含量,構(gòu)建全社會的協(xié)稅護(hù)稅網(wǎng)絡(luò),并調(diào)整稅收優(yōu)惠政策中不合理、不完善的環(huán)節(jié)；二是通過對現(xiàn)行法律條文的完善和修改以及打擊發(fā)票犯罪司法、偵查制度的優(yōu)化,加快稅收法治化進(jìn)程,包括盡快出臺統(tǒng)攝調(diào)度各單行稅種稅法的稅收基本法、修改刑法有關(guān)條文,以保證對發(fā)票犯罪行為打擊力度的強(qiáng)化；三是建立專門負(fù)責(zé)打擊、查處、偵查涉稅刑事犯罪案件的稅務(wù)警察制度,以加強(qiáng)稅收征管的力度和提升偵查工作的專業(yè)程度；四是實(shí)現(xiàn)全國稅務(wù)系統(tǒng)內(nèi)部資源共享和稅務(wù)機(jī)關(guān)與其他職能機(jī)關(guān)的信息交換職能,并在此基礎(chǔ)上控制納稅人經(jīng)濟(jì)活動間現(xiàn)金支付行為,實(shí)現(xiàn)全程監(jiān)控和全面監(jiān)控。
[Abstract]:The purpose of this paper is to provide a theoretical reference for dealing with specific cases of invoice crime in judicial practice, so as to help crack down on all kinds of illegal and criminal activities of invoices and to effectively curb the loss of national taxes.Maintain the vision of fair competition market economic order.Based on this, this paper focuses on strengthening the combination of theory and practice, through the in-depth analysis of the causes, consequences, characteristics, trends and other elements of invoice crime, in order to put forward effective control methods.Therefore, in the research, we have adopted the method of collecting data to accumulate experience, deepening understanding by case analysis, and comparing and drawing lessons from the combination of expanding vision, that is, collecting a large amount of information through network technology and multimedia technology in data acquisition.To provide sufficient material resources for the study, through collecting a large number of invoice crime cases, through collecting a large number of invoice crime cases, sum up and sum up the common elements, in order to find out the reasons, find the essence, put forward a solution;In the research of invoice crime control, based on the national conditions, the existing legislation, administration, system and policy should be perfected and modified. At the same time, we should broaden our horizons and use foreign advanced theories and practical results for reference on the basis of analysis.To add.Based on the research and thinking of invoice crime, this paper draws the following conclusions: to prevent and cure invoice crime, we need to make and modify the standard, optimize and perfect the system, introduce and apply science and technology.The transformation and progress of the thought make joint efforts to form the theory and practice, the formulation and enforcement of regulation, the joint force of the judiciary, administrative organs and all sectors of society.We should focus on the following aspects: first, we should perfect and optimize policies, science and technology, systems, and accelerate the pace of tax reform, mainly including optimizing the operability of the tax collection and management system, increasing the scientific and technological content, and constructing a network of tax protection and tax protection for the whole society.And adjust the unreasonable and imperfect links in the preferential tax policy; second, speed up the process of tax legalization by perfecting and modifying the existing legal provisions and cracking down on the criminal justice of invoices, optimizing the investigation system,Including the introduction as soon as possible of a basic tax law governing the regulation of individual tax laws, and the amendment of the relevant provisions of the Criminal Law to ensure that the crackdown on invoice crimes is strengthened; and third, to establish a special responsibility for cracking down and investigating and dealing with the criminal acts of invoices.In order to strengthen the intensity of tax collection and management and enhance the professional level of investigation work, the fourth is to realize the functions of sharing resources within the national tax system and exchanging information between tax authorities and other functional organs.On this basis, it controls the behavior of taxpayers' cash payment between economic activities, and realizes the whole process monitoring and overall monitoring.
【學(xué)位授予單位】：沈陽師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D917;D924;F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 姚璽婷;行政事業(yè)單位發(fā)票管理中存在的問題及對策研究[D];蘭州大學(xué);2012年

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本文編號：1726992