發(fā)布時間：2019-01-18 16:55

【摘要】： 稅收犯罪是一類古老而又新型的犯罪,伴隨著稅賦的存在而存在,但是由于稅收犯罪與稅收以及經(jīng)濟社會的發(fā)展密切相關(guān),因此稅收犯罪的形式、犯罪產(chǎn)生的原因也是不斷變化的,也是極為復雜的,所以如何加強對稅收犯罪的預防也注定是一個難題。本文突破傳統(tǒng)的對稅收犯罪的研究視角,以稅收犯罪產(chǎn)生的軟環(huán)境作為突破口,結(jié)合我國的實際情況,著重強調(diào)加強對預防稅收犯罪的軟環(huán)境建設(shè),堵塞稅收犯罪的漏洞,從而達到對稅收犯罪標本兼治目的。本文共計約五萬余字,共分為三個部分。 本文第一部分是對稅收犯罪的概述,包括稅收犯罪的概念、現(xiàn)狀、危害以及發(fā)展趨勢四個方面的內(nèi)容。首先從刑法學的角度和犯罪學的角度對稅收犯罪的概念加以理清。本文所論及的稅收犯罪,是從稅收犯罪成因與預防的角度對稅收犯罪加以闡述的,屬于犯罪學的范疇,把稅收犯罪分為騙稅、抗稅、偷稅、逃稅、不合理的避稅以及稅收職務犯罪六種大的類型,在界定犯罪標準上比刑法上所規(guī)定的更為廣泛,是一個開放式的概念。其次探討了我國稅收犯罪的現(xiàn)狀,本部分從稅收犯罪在經(jīng)濟犯罪中所占的比例、稅收犯罪的涉案金額、稅收犯罪的案發(fā)范圍、稅收犯罪的主體、稅收犯罪的作案手段以及稅收犯罪的行為結(jié)構(gòu)等方面對我國稅收犯罪的現(xiàn)狀進行了詳細全面的介紹。稅收犯罪的危害可以說涉及到社會的方方面面,主要包括對國家稅收制度、財政制度和社會公眾權(quán)益的危害。稅收犯罪造成大量稅款的流失,影響了社會主義市場經(jīng)濟主體的公平競爭,妨害了稅收調(diào)節(jié)經(jīng)濟的作用,影響稅收收入的分配,最終影響人們生活水平的提高和整個社會的穩(wěn)定與和諧。最后對稅收犯罪的宏觀和微觀走勢進行科學的預測。今后一段時間,是我國完善和發(fā)展社會主義市場經(jīng)濟的重要時期。在這個時期,隨著政治、經(jīng)濟體制改革的不斷深入,稅收制度的進一步完善,稅收犯罪的抑制性因素將增加,稅收犯罪產(chǎn)生的土壤和條件也將逐漸消除,這將為預防和遏制稅收犯罪提供有利的契機。所以稅收犯罪的總體走勢應該是呈一個平穩(wěn)下降的趨勢。在微觀上稅收犯罪的新形式可能會出現(xiàn),內(nèi)資企業(yè)偷稅犯罪應該有所回落,外資企業(yè)和高收入者偷稅犯罪將呈上升趨勢,稅收職務犯罪有可能上升�？傮w上來說我國目前的稅收犯罪依然十分嚴重。 本文第二部分對稅收犯罪的原因進行了詳盡的分析,從稅制、稅收立法、稅收執(zhí)法、稅偵體制、預防稅收犯罪的軟環(huán)境等多方面加以研究,筆者認為稅收執(zhí)法不力、稅偵體制不完善這些不是產(chǎn)生稅收犯罪的根本原因,這些原因更多的是給稅收犯罪分子提供了逃脫的機會。產(chǎn)生稅收犯罪的根本原因是由于預防稅收犯罪的軟環(huán)境存在問題。如信息不對稱、信用體系不健全、部門之間缺乏配合、財務制度不完善、稅法宣傳不到位、納稅意識薄弱,這些原因使得一些不法分子進行稅收犯罪有機可乘。而稅制、稅收立法在某種意義上也屬于預防稅收犯罪的軟環(huán)境,但是其作用更側(cè)重于稅負的公平,為市場經(jīng)濟主體提供公平的競爭環(huán)境,如果稅負不公平將對稅收犯罪起誘發(fā)作用,所以未納入預防稅收犯罪的軟環(huán)境中加以論述。 本文第三部分是就如何對稅收犯罪進行預防提出的對策,與稅收犯罪產(chǎn)生的原因?qū)�。從稅收犯罪的預防理念、稅制及稅收法律的完善、加強稅收執(zhí)法、健全稅偵制度、優(yōu)化預防稅收犯罪的軟環(huán)境等方面一一加以展開,力求建立一個完整的預防體系。其中,稅制及稅收法律的完善,特別是優(yōu)化預防稅收犯罪的軟環(huán)境顯得尤為重要,只有加強預防稅收犯罪軟環(huán)境的綜合治理,使稅收犯罪在一個嚴密的軟環(huán)境下沒有縫隙可鉆,找不到生存空間,從而從根本上消除稅收犯罪。但是由于稅收犯罪軟環(huán)境的完善涉及到社會經(jīng)濟的各個方面,因此必將是一個長期的過程,所以,加強稅收執(zhí)法、健全稅偵制度等傳統(tǒng)的預防手段在一定時期依然顯得十分重要。
[Abstract]:Tax crime is a kind of old and new kind of crime, with the existence of the tax, but because the tax crime is closely related to the tax and the development of the economy and society, the form of the tax crime, the cause of the crime is also constantly changing, it is also extremely complex, So how to strengthen the prevention of tax crime is also doomed to be a difficult problem. This paper breaks through the traditional research angle of tax crime, and based on the soft environment of tax crime as a breakthrough, in combination with the actual situation of our country, emphasizes on strengthening the soft-environment construction to prevent the tax crime, and blocking the loophole of the tax crime, so as to achieve the purpose of treating both the principal and the root causes of the tax crime. In total, there are about 50,000 words, which are divided into three parts. The first part of this paper is an overview of the tax crime, including four aspects of the concept, the present situation, the harm and the development trend of the tax crime. The first part is the concept of tax crime from the angle of criminal law and the angle of criminology. In order to clarify the tax crime, this paper expounds the tax crime from the angle of the origin and prevention of the tax crime, and belongs to the category of criminology. The tax crime is divided into six types: tax fraud, anti-tax, tax evasion, tax evasion, unreasonable tax avoidance and duty-related crime. The type of crime, which is more broadly defined in the definition of a crime than in the criminal law, is an open Secondly, the present situation of the tax crime in China is discussed. The proportion of the tax crime in the economic crime, the amount of the tax crime, the scope of the tax crime and the tax crime are discussed in this part. The present situation of the tax crime in China is discussed in detail in terms of the main body, the means of the crime of tax and the structure of the behavior of the tax crime. The harm of tax crime can be said to be related to all aspects of society, mainly including the national tax system, the financial system and the public's rights and interests The loss of large amount of tax caused by the tax crime has affected the fair competition of the main body of the socialist market economy, the effect of the tax adjustment economy, the distribution of the tax revenue, the improvement of the people's living standard and the stability of the society as a whole The final analysis of the macro and micro-trends of the tax crime The forecast of the socialist market economy is to be perfected and developed in the future for some time. During this period, with the deepening of the political and economic system reform and the further improvement of the tax system, the suppression factor of the tax crime will be increased, and the soil and the conditions of the tax crime will be gradually eliminated, which will provide an advantage for preventing and controlling the tax crime So the overall trend of the tax crime should be a steady decline In the micro, the new form of the tax crime may appear, the tax crime of the domestic enterprise should fall back, the foreign-capital enterprise and the high-income tax-stealing crime will be on the rise, and the duty-related crime of the tax is available. can rise. In general, the present tax crime in our country is still ten The second part of this paper makes a detailed analysis of the causes of the tax crime, from the aspects of the tax system, the tax legislation, the tax law enforcement, the tax investigation system and the soft environment for preventing the tax crime. It is not the root cause of the tax crime that is not perfect for the tax law enforcement and the imperfect tax investigation system, more of which are given to the tax criminal An opportunity to escape. The root cause of a tax crime is due to the prevention of tax crime. There are problems in the soft environment. If the information is not symmetrical, the credit system is not sound, there is a lack of cooperation between the departments, the financial system is not perfect, the propaganda of the tax law is not in place, and the tax awareness is weak, which causes some lawbreakers to tax The tax system and the tax legislation also belong to the soft environment for the prevention of the tax crime in a sense, but the role of the tax system is more focused on the fairness of the tax burden, and provides a fair competition environment for the market economy main body. The effect of crime is induced, so it is not included in the prevention of the soft tax crime. The third part of this paper is the countermeasure to the prevention of the tax crime. The cause of the tax crime is corresponding to the reason of the tax crime. From the viewpoint of the prevention of tax crime, the perfection of the tax system and the tax law, the strengthening of the tax law enforcement, the improvement of the tax investigation system, the optimization of the soft environment for the prevention of the tax crime, etc. The establishment of a complete prevention system, in which the perfection of the tax system and the tax law, in particular the optimization of the soft environment for the prevention of the tax crime, is of particular importance, and only the comprehensive treatment of the soft environment for preventing the tax crime is strengthened, so that the tax crime is not slit under a tight soft environment The gap can be drilled, and the living space can not be found, from However, since the improvement of the soft environment of the tax crime involves all aspects of the social economy, it will be a long-term process, so the traditional prevention means such as the strengthening of the tax law enforcement and the improvement of the tax investigation system
【學位授予單位】：西南政法大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：D917;D924.3

【引證文獻】

相關(guān)碩士學位論文 前2條

1 徐昱;我國稅收執(zhí)法風險及防范研究[D];山東師范大學;2011年

2 李盛美;我國逃稅犯罪研究[D];湘潭大學;2012年

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本文編號：2410919