本文選題：發(fā)票犯罪新特點(diǎn)　切入點(diǎn)：偵查思路　出處：《政法學(xué)刊》2016年02期 　論文類型：期刊論文

【摘要】：近年來,虛開增值稅專用發(fā)票及非法制售普通發(fā)票犯罪持續(xù)高發(fā),特別是"營改增"稅改政策全面推進(jìn)以來,誘發(fā)稅收犯罪的因素相應(yīng)增加,發(fā)票犯罪形勢更為嚴(yán)峻,公安稅偵部門急需深刻認(rèn)識形勢,科學(xué)分析發(fā)票犯罪的新特點(diǎn),認(rèn)真總結(jié)近年來打擊涉稅犯罪的實(shí)戰(zhàn)經(jīng)驗(yàn)和成果,全面梳理情報(bào)分析研判在案件發(fā)現(xiàn)、線索梳理、犯罪事實(shí)查證、犯罪嫌疑人及犯罪網(wǎng)絡(luò)查證等各個(gè)環(huán)節(jié)的運(yùn)用方法,探索情報(bào)主導(dǎo)下的發(fā)票犯罪偵查新思路,全面提升預(yù)警和打擊防范能力。
[Abstract]:In recent years, the crime of false issuance of special value-added tax invoices and illegal production and sale of ordinary invoices has continued to rise, especially since the comprehensive promotion of the tax reform policy of "business reform and increase", the factors inducing tax crimes have increased correspondingly, and the situation of invoice crimes has become more serious. Public security tax investigation departments are in urgent need of a profound understanding of the situation, scientific analysis of the new characteristics of invoice crimes, a serious summary of the actual combat experience and achievements in recent years in cracking down on tax-related crimes, and a comprehensive combing of information analysis and judgment in the case of discovery, clues, In order to improve the ability of early-warning and anti-crime, the author explores the new ideas of invoice crime investigation under the guidance of intelligence, including the application methods of criminal facts verification, criminal suspects and criminal network verification and so on.
【作者單位】： 山東警察學(xué)院偵查系;
【基金】：山東省社科規(guī)劃研究項(xiàng)目“營改增背景下的涉稅犯罪研究”(13CFXJ01)
【分類號】：D924.3
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本文編號：1592312