【摘要】： 稅收作為一個(gè)國(guó)家財(cái)政收入的主要來(lái)源,直接關(guān)系到國(guó)計(jì)民生。近年來(lái),隨著逃稅犯罪呈趨重態(tài)勢(shì),嚴(yán)厲懲治逃稅犯罪成為打擊經(jīng)濟(jì)領(lǐng)域犯罪活動(dòng)的重中之重,逃稅犯罪的防治問(wèn)題成為廣大稅務(wù)、司法工作者和理論界關(guān)注的熱點(diǎn)和研究的重要課題。逃稅犯罪具有鮮明的地域、行業(yè)及手段特征,從其基本情況的描述,包括對(duì)近幾年相關(guān)的調(diào)查與統(tǒng)計(jì)入手,對(duì)逃稅犯罪的危害加以分析,并在此基礎(chǔ)上從社會(huì)、個(gè)體兩方面深入研究逃稅犯罪的原因,包括制度、法律、執(zhí)法、環(huán)境及逃稅者心理等多方面因素,以此尋找逃稅犯罪的根源,并結(jié)合稅務(wù)工作的實(shí)際經(jīng)驗(yàn),以稅收法律體系的完善和稅收?qǐng)?zhí)法行為的規(guī)范為主要內(nèi)容,特別是稅收刑事立法的完善,并提出進(jìn)一步完善納稅信用等級(jí)制度的建議,深入探究遏制、預(yù)防逃稅犯罪發(fā)生的有效對(duì)策。
[Abstract]:Tax revenue as the main source of national revenue, directly related to the national economy and people's livelihood. In recent years, with the crime of tax evasion becoming more and more serious, severe punishment of the crime of tax evasion has become the top priority in the fight against criminal activities in the economic field, and the prevention and treatment of the crime of tax evasion has become the majority of tax revenue. Judicial workers and theorists pay close attention to the hot spots and important topics of research. The crime of tax evasion has distinct characteristics of region, industry and means. Based on the description of its basic situation, including the related investigation and statistics in recent years, the harm of the crime of tax evasion is analyzed, and on the basis of this, the author analyzes the harm of the crime of tax evasion from the point of view of the society. The causes of tax evasion crime, including system, law, law enforcement, environment and psychology of tax evaders, are deeply studied in order to find out the root causes of tax evasion crime and combine the practical experience of tax work, in order to find out the root causes of tax evasion crime. Taking the perfection of the tax legal system and the regulation of tax enforcement behavior as the main contents, especially the perfection of the tax criminal legislation, the paper puts forward some suggestions to further perfect the tax credit rating system, and probes into the containment in depth. Effective countermeasures to prevent the occurrence of tax evasion crime.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類(lèi)號(hào)】：D917

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳陽(yáng);逃稅罪研究[D];廣西師范大學(xué);2013年

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本文編號(hào)：2440140