【摘要】： 20世紀(jì)90年代以來,腐敗已成為全世界最為關(guān)注的焦點(diǎn)問題。作為職務(wù)犯罪現(xiàn)象的主要表現(xiàn)形式,腐敗被看做是人類社會(huì)生活中的一顆毒瘤,極大地?fù)p害著社會(huì)正義,腐蝕著政治清明。其中稅務(wù)系統(tǒng)職務(wù)犯罪已成為近年來我國(guó)職務(wù)犯罪發(fā)案率比較高的領(lǐng)域,受到了學(xué)界及相關(guān)政府部門的重視,出現(xiàn)了一些專門研究稅務(wù)系統(tǒng)職務(wù)犯罪及其預(yù)防方面的論文著作,而稅務(wù)機(jī)關(guān)、檢察院等部門亦出臺(tái)了一些針對(duì)性的防治措施。關(guān)于職務(wù)犯罪的預(yù)防,可以說是一個(gè)古老而又常新、重大而又復(fù)雜的世界性課題。我們黨從建立之初便十分重視加強(qiáng)自身建設(shè)和反腐敗問題,但受計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)轉(zhuǎn)軌的負(fù)面作用和相關(guān)因素的影響,在經(jīng)濟(jì)快速增長(zhǎng)、社會(huì)結(jié)構(gòu)顯著變化、社會(huì)階層的重組與分化加劇的情況下,人們之間的利益沖突更加劇烈,收入差距迅速拉大,社會(huì)意識(shí)呈現(xiàn)出一定的無序狀態(tài),因此,職務(wù)犯罪的預(yù)防將是一個(gè)長(zhǎng)期工程,稅務(wù)系統(tǒng)職務(wù)犯罪的預(yù)防也不例外。 本文通過從整體上對(duì)職務(wù)犯罪的簡(jiǎn)要介紹,引出文章的研究重心與落腳點(diǎn)——稅務(wù)系統(tǒng)職務(wù)犯罪,闡明了稅務(wù)系統(tǒng)職務(wù)犯罪的構(gòu)成要件,分析了當(dāng)前我國(guó)稅務(wù)系統(tǒng)職務(wù)犯罪的現(xiàn)狀及具體表現(xiàn)形式,深刻剖析了稅務(wù)系統(tǒng)職務(wù)犯罪的產(chǎn)生原因,最后針對(duì)稅務(wù)系統(tǒng)職務(wù)犯罪的成因提出了完善稅務(wù)系統(tǒng)職務(wù)犯罪預(yù)防的一些建議。 其實(shí)我國(guó)的法制傳統(tǒng)不可謂不深厚,但對(duì)規(guī)則的信守卻始終沒能有效地建立起來。在依法治國(guó)、建設(shè)社會(huì)主義法治國(guó)家的時(shí)代背景下,一切行為均應(yīng)遵從法律,特別是在“權(quán)”與“法”的關(guān)系上。但一些手握公權(quán)力之人卻不是十分清楚,或者也不愿意弄清楚而尋法網(wǎng)之漏洞,也有明知故犯的“勇者”,此乃為一己之私利而濫用公權(quán)力。這更易使民眾對(duì)法律持不信任的心態(tài),動(dòng)搖法律的公信力與權(quán)威性。所以,加大對(duì)國(guó)家工作人員思想道德的教育、知法守法的教育以及建立健全職務(wù)犯罪預(yù)防的法律體系尤為重要。 本文的一大亮點(diǎn)是針對(duì)稅務(wù)系統(tǒng)職務(wù)犯罪的成因,綜合運(yùn)用法學(xué)理論、經(jīng)濟(jì)學(xué)理論、心理學(xué)理論,并充分借鑒前人的研究成果,較為全面地探討了我國(guó)稅務(wù)系統(tǒng)職務(wù)犯罪及其預(yù)防的相關(guān)問題,以期在日后的稅務(wù)系統(tǒng)職務(wù)犯罪預(yù)防工作中能提供有益借鑒。 根據(jù)以上所述,本文章節(jié)安排如下: 第一章,稅務(wù)系統(tǒng)職務(wù)犯罪概覽。本章首先從整體上介紹職務(wù)犯罪的概念,指出職務(wù)犯罪的本質(zhì)乃在于公共權(quán)力的異化,然后引出稅務(wù)系統(tǒng)職務(wù)犯罪,重點(diǎn)探討了稅務(wù)系統(tǒng)職務(wù)犯罪的構(gòu)成要件,接著談到實(shí)踐中如何正確認(rèn)定稅務(wù)系統(tǒng)職務(wù)犯罪,包括正確處理其與稅務(wù)工作失誤、稅務(wù)行政違法之間的關(guān)系,最后詳細(xì)介紹了當(dāng)下我國(guó)稅務(wù)系統(tǒng)職務(wù)犯罪的狀況及其呈現(xiàn)出的一些顯著特點(diǎn),這一部分參考了大量案例及數(shù)據(jù),以期達(dá)到生動(dòng)形象地闡明稅務(wù)系統(tǒng)職務(wù)犯罪預(yù)防工作的緊迫性與必要性之目的。 第二章,稅務(wù)系統(tǒng)職務(wù)犯罪的成因,本章主要闡述稅務(wù)系統(tǒng)職務(wù)犯罪的產(chǎn)生原因,著重從犯罪人的心理角度、經(jīng)濟(jì)學(xué)的視角以及當(dāng)下國(guó)內(nèi)法制狀況等三個(gè)方面展開分析,試圖揭示稅務(wù)系統(tǒng)大量職務(wù)犯罪現(xiàn)象背后的原因。 第三章,稅務(wù)系統(tǒng)職務(wù)犯罪的預(yù)防,本章首先簡(jiǎn)要地介紹了什么是稅務(wù)系統(tǒng)職務(wù)犯罪的預(yù)防,然后重點(diǎn)討論如何預(yù)防稅務(wù)系統(tǒng)職務(wù)犯罪,針對(duì)稅務(wù)系統(tǒng)職務(wù)犯罪的成因,分別從提高稅務(wù)人員自身素質(zhì)、相關(guān)制度的建設(shè)以及法律體系的完善等方面給出了稅務(wù)系統(tǒng)職務(wù)犯罪預(yù)防工作的一些建議。
[Abstract]:Since the 1990s, corruption has become the focus of the world's attention. As the main manifestation of job-related crimes, corruption is regarded as a malignant tumor in human social life, which greatly damages social justice and erodes political clarity. Among them, duty-related crimes in the tax system have become the occurrence of duty-related crimes in China in recent years. In the field of high case rate, the academic circles and relevant government departments have attached great importance to it. Some papers and works on duty crime in the tax system and its prevention have appeared. The tax authorities, procuratorates and other departments have also introduced some targeted prevention and control measures. Our Party has attached great importance to strengthening its own construction and anti-corruption since its inception, but under the influence of the negative effect of the planned economy on the transition to a market economy and the related factors, with the rapid economic growth, remarkable changes in the social structure and the intensification of the restructuring and differentiation of the social strata, the Party has made great efforts to strengthen its own construction and fight corruption. The conflict of interests between them is more intense, the income gap is widening rapidly, and the social consciousness shows a certain disorder. Therefore, the prevention of duty crime will be a long-term project, and the prevention of duty crime in the tax system is no exception.
Through the brief introduction of duty crime on the whole, this paper leads to the research focus and foothold of the article-duty crime in the tax system, expounds the constituent elements of duty crime in the tax system, analyzes the current situation and concrete manifestations of duty crime in the tax system, and profoundly analyzes the emergence of duty crime in the tax system. Finally, some suggestions are put forward to improve the prevention of duty crime in the tax system.
In fact, China's legal tradition is not profound, but the rule of law has never been effectively established. In the era of rule of law and building a socialist country ruled by law, all acts should comply with the law, especially in the relationship between "power" and "law". Or they are unwilling to find out the loopholes in the law-seeking net, and there are "brave men" who commit crimes knowingly and knowingly. This is the abuse of public power for their own self-interest. It is easier for the people to mistrust the law and shake the credibility and authority of the law. Therefore, we should strengthen the ideological and moral education of state functionaries, the education of law-abiding and the construction of law-abiding education. It is particularly important to establish and improve the legal system for preventing job-related crimes.
One of the highlights of this paper is that in view of the causes of duty crime in the tax system, the author comprehensively uses the theories of law, economics and psychology, and draws lessons from predecessors'research results, and comprehensively discusses the related problems of duty crime and its prevention in the tax system, with a view to preventing duty crime in the tax system in the future. It can provide useful reference.
According to the above, the chapters are arranged as follows:
This chapter first introduces the concept of duty crime as a whole, points out that the essence of duty crime lies in the alienation of public power, then leads to duty crime in the tax system, focuses on the constituent elements of duty crime in the tax system, and then talks about how to correctly identify the duty of the tax system in practice. It includes correctly handling the relationship between tax crime and tax work errors and tax administrative violations. Finally, it introduces in detail the current situation of duty crime in our tax system and some remarkable features it presents. This part refers to a large number of cases and data in order to vividly and vividly illustrate the duty crime prevention workers in the tax system. The urgency and necessity of doing so.
The second chapter, the causes of duty crime in the tax system, this chapter mainly expounds the causes of duty crime in the tax system, focusing on the psychological perspective of the perpetrator, economic perspective and the current domestic legal situation of three aspects of analysis, trying to reveal the tax system behind a large number of duty crime.
The third chapter, the prevention of duty crime in the tax system, this chapter first briefly introduces what is the prevention of duty crime in the tax system, and then focuses on how to prevent duty crime in the tax system, in view of the causes of duty crime in the tax system, respectively from improving the quality of tax personnel, the construction of relevant systems and the completion of the legal system. Some suggestions on the prevention of duty crime in the tax system are given.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D917.6;D924.3

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本文編號(hào)：2249836