本文選題：涉稅犯罪 + 稅收　； 參考：《內(nèi)蒙古財經(jīng)大學(xué)》2014年碩士論文

【摘要】：稅收自古以來都是國家財政收入的主要來源，是支撐國家正常運行的重要財政保障，所以說稅收對一個國家的發(fā)展來說是至關(guān)重要的。然而，稅收的征收是一種國家強制性行為，不會因為以納稅人的意志和意愿而發(fā)生轉(zhuǎn)移，這就出現(xiàn)了納稅人與國家在利益的平衡關(guān)系，而具體表現(xiàn)是納稅人的利益和國家的利益往往是不一致的，這就會從一定層面上造成矛盾和沖突，為了規(guī)避這些矛盾和沖突，有些納稅人往往會采取一些非法手段來逃避稅法規(guī)定的納稅義務(wù)，像這種為了個人利益違反國家稅法而不履行納稅義務(wù)的行為達到一定的情形的就構(gòu)成了涉稅犯罪。隨著我國市場經(jīng)濟的快速發(fā)展，稅收法制嚴(yán)重滯后等原因，造成了涉稅犯罪行為的越演越烈。當(dāng)然，造成涉稅犯罪行為高發(fā)的原因是多方面的，但是其中稅收刑事立法不健全、不完善是不容忽視的重要原因。隨著科學(xué)技術(shù)的發(fā)展，現(xiàn)代智能化的涉稅犯罪與合理避稅方法日趨多樣化，引起社會廣泛的關(guān)注。以事實為依據(jù)，以法律為準(zhǔn)繩，，是涉稅犯罪偵查機關(guān)的辦案宗旨；依法納稅，是納稅人的合法權(quán)利及應(yīng)盡的義務(wù)�；谖覈壳吧娑惙缸锏默F(xiàn)狀和法律規(guī)制情況，探索建立涉稅犯罪法律規(guī)制機制，已經(jīng)逐步提到整頓規(guī)范市場經(jīng)濟秩序工作的重要議程。 因此，本文結(jié)合我國目前稅收法律制度的現(xiàn)狀，結(jié)合涉稅犯罪偵查實例和稅收征管的實際情況，對我國涉稅犯罪立法問題進行研究，具有現(xiàn)實意義和立法參考價值。本文研究共分五個部分，分別從選題背景、涉稅犯罪概述、我國涉稅犯罪立法的問題分析、國外涉稅犯罪立法分析其對我國的借鑒、完善我國涉稅犯罪的立法對策建議等五個方面進行系統(tǒng)探討研究。本文研究的目的就是為了改變目前我國涉稅犯罪的高發(fā)現(xiàn)狀，在允許納稅人充分享有合理避稅的權(quán)利同時，更重要的是為了改善涉稅犯罪偵查機關(guān)的執(zhí)法環(huán)境與稅收征管環(huán)境，更加有效地維護法律的尊嚴(yán)，遏制稅收犯罪，乃至為我們的社會創(chuàng)造一個遵法守法的納稅環(huán)境。
[Abstract]:Since ancient times, tax has been the main source of national financial revenue, which is an important financial guarantee to support the normal operation of the country, so it is very important to the development of a country.However, the collection of tax is a compulsory act of the state, and it will not be transferred by the will and will of the taxpayer, which leads to a balanced relationship between the taxpayer and the state in the interests of the country.The specific manifestation is that the interests of taxpayers and the interests of the country are often inconsistent, which will create contradictions and conflicts on a certain level, in order to avoid these contradictions and conflicts,Some taxpayers will often take some illegal means to evade the tax obligations stipulated in the tax law, such as such a violation of the national tax law for personal interests and not performing tax obligations to a certain extent, constitutes a tax-related crime.With the rapid development of China's market economy and the serious lag of the tax legal system, the crimes involving tax have become more and more serious.Of course, there are many reasons for the high incidence of tax-related crimes, but the imperfect criminal legislation of taxation is an important reason that can not be ignored.With the development of science and technology, modern intelligent tax-related crimes and reasonable tax avoidance methods are becoming more and more diversified, which has attracted wide attention of the society.On the basis of facts and on the basis of law, it is the aim of tax investigation organs to pay taxes, and it is the legal right and obligation of taxpayers to pay taxes according to law.Based on the current situation and legal regulation of tax-related crimes in China, the establishment of legal regulation mechanism for tax-related crimes has been gradually put forward to the important agenda of rectifying and standardizing the order of market economy.Therefore, this paper combines the current situation of our country's tax legal system, combined with the case of tax crime investigation and the actual situation of tax collection and management, carries on the research to our country tax related crime legislation question, has the realistic significance and the legislative reference value.This paper is divided into five parts, from the background of the topic, the overview of tax-related crime, the analysis of the problems of our tax-related crime legislation, the analysis of foreign tax-related crime legislation for reference to our country.This paper makes a systematic study on the legislative countermeasures and suggestions of tax-related crimes in China.The purpose of this study is to change the current situation of high incidence of tax-related crimes in our country, to allow taxpayers to enjoy the right of reasonable tax avoidance and, more importantly, to improve the law enforcement environment and tax collection and management environment of tax-related criminal investigation organs.More effectively uphold the dignity of the law, curb tax crimes, and even for our society to create a law-abiding tax environment.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D924.3

【參考文獻】

相關(guān)期刊論文 前1條

1 陳旭;;我國涉稅犯罪現(xiàn)狀、趨勢與偵查對策探析[J];鐵道警官高等�？茖W(xué)校學(xué)報;2011年01期

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