本文選題：偷稅 + 案件��； 參考：《西南政法大學(xué)》2003年碩士論文

【摘要】： 稅收是國家組織財政收入、積累社會主義經(jīng)濟(jì)建設(shè)資金的重要來源，是國家對市場經(jīng)濟(jì)活動實行宏觀調(diào)控，調(diào)節(jié)生產(chǎn)、消費和國民收入的重要經(jīng)濟(jì)杠桿。國家加強(qiáng)對稅收的管理，保證稅收不斷增長，對于促進(jìn)國民經(jīng)濟(jì)的發(fā)展，增強(qiáng)綜合國力，不斷提高和改進(jìn)人民的物質(zhì)文化生活，都具有重要意義。 偷稅罪是稅收經(jīng)濟(jì)領(lǐng)域中發(fā)生最普遍、危害最嚴(yán)重的犯罪形式。近年來，由于種種原因，偷稅案件有增無減，且花樣不斷翻新，手段更加多變、隱蔽，偷逃數(shù)額也更加令人觸目驚心，嚴(yán)重破壞了我國社會主義市場經(jīng)濟(jì)秩序，危害極大，必須予以嚴(yán)厲打擊。本文以偵查工作的實際需要為著眼點，對偷稅犯罪中的常見帳務(wù)處理手段、偵查方法進(jìn)行了探討，并針對現(xiàn)行體制的不足，對更好地防控、偵查偷稅案件提出了粗淺看法。全文大約26000字，除引言外共分為四個部分。 第一部分，偷稅案件概述。該部分簡要介紹了偷稅案件的概念、偷稅罪的構(gòu)成特征，總結(jié)指出偷稅犯罪的六個特點：1、偷稅犯罪與稅收的共生性；2、偷稅犯罪與一般稅收違法行為的交融性；3、偷稅犯罪危害的日趨嚴(yán)重性；4、偷稅犯罪手段的隱蔽性、多樣性；5、偷稅犯罪偵查工作的艱巨性；6、偷稅犯罪產(chǎn)生原因的復(fù)雜性。文章還分析了偷稅犯罪產(chǎn)生的主客觀因素。其中，主觀方面的影響因素包括：1、過分的需求欲望導(dǎo)致的嚴(yán)重利己傾向；2、過分的發(fā)財欲望所導(dǎo)致的貪婪動機(jī)；3、漠視國家利益的心態(tài)；4、為地方利益著想的大“公”心理。客觀方面的影響因素包括：1、納稅社會意識差；2、部分稅制不合理；3、稅收征管跟不上發(fā)展需要；4、其他因素。 第二部分，偷稅犯罪中常見的帳務(wù)處理手段。偷稅犯罪的手段可概括為三：1、偽造、變造、隱匿、擅自銷毀帳薄、記帳憑證；2、在帳薄上多列支出或者不列、少列收入；3、經(jīng)稅務(wù)機(jī)關(guān)通知申報而拒不申報或者進(jìn)行虛假的納稅申報。鑒于實踐中偷稅犯罪大多是在帳上做手腳，以瞞天過海，偷逃稅款，本部分采用了按征稅對象不同將我國現(xiàn)行各稅分為流轉(zhuǎn)稅、收益稅、財產(chǎn)稅、資源稅、行為稅五大稅種的劃分方法，并按稅種不同、分述偷稅犯罪在偷逃不同稅種時使用的常見帳務(wù)處理手段。其中又因不同稅種在整個稅收中的地位不同，重點探討了偷逃流轉(zhuǎn)稅、所得稅的帳務(wù)處 理手段。 第三部分，偷稅犯罪的偵查方法。本部分主要介紹了偷稅犯罪的一般 偵查方法，包括:調(diào)查詢問、查帳、無帳假帳情況的偵查和司法鑒定。其 中針對第二部分所述的常見的帳務(wù)處理手段，對偵查中要用到的查帳方 法，首先介紹了偵查犯罪、取得證據(jù)所使用的最基本的實質(zhì)性技術(shù)方法， 包括審閱法、復(fù)核法、核對法、比較法、分析法、核實法、調(diào)查法、盤存 法、調(diào)節(jié)法等，然后仍按稅種劃分對偷逃各稅種的查帳方法做了重點論述。 其他偵查方法則從略介紹。 第四部分，現(xiàn)行偷稅犯罪偵查體制的不足和建議。該部分咋十對現(xiàn)行體 制造成的公安機(jī)關(guān)的偵查權(quán)和稅務(wù)機(jī)關(guān)的檢查權(quán)在偷稅案件偵查中的不 當(dāng)分立、偵查機(jī)關(guān)和稅務(wù)機(jī)關(guān)在處理偷稅案件中利益取向的不同以及現(xiàn)在 普遍設(shè)立的“打擊涉稅犯罪聯(lián)絡(luò)辦公室”在工作上的不盡人意，提出了關(guān) 于設(shè)立稅務(wù)警察，，加大對偷稅等涉稅犯罪的打擊力度的建議。其理由有三: 1、設(shè)立稅務(wù)警察是由稅收的重要性決定的;2、設(shè)立稅務(wù)警察是解決上述 體制不足諸問題的現(xiàn)實需要;3、設(shè)立稅務(wù)警察有相當(dāng)?shù)目尚行浴?br/>[Abstract]:Tax is an important source of national fiscal revenue, capital accumulation of socialist economic construction, is the national macro-control, the market economy regulation of production, consumption and an important economic lever of national income. The strengthening of national tax administration, guarantee the tax increases continuously, to promote the development of national economy, enhance the comprehensive national strength and constantly improve with the improvement of people's material and cultural life, are of great significance.
Tax evasion is the most common occurrence of tax in the economic field, serious crime. In recent years, due to various reasons, tax evasion cases increased, and the pattern renovates unceasingly, means more varied, subtle, the amount of tax evasion is more shocking, serious damage to China's socialist market economic order, great harm, must be severely punished based on the investigation. The actual need of the work focus on the common crime of evading taxes in the account Wu processing methods, investigation methods are discussed, and shortcomings of the current system, for better prevention and control, the investigation of tax evasion cases put forward views. This thesis is about 26000 words, in addition to the introduction is divided into four parts.
The first part, tax evasion cases overview. This part briefly introduces the concept of tax evasion case, which features the crime of tax evasion, concludes six characteristics: 1, the crime of tax evasion and tax evasion crime symbiosis; 2, combination of tax evasion crime and general tax violations; 3, serious harm of the crime of evading taxes 4, the means of crime of evading taxes; concealment, diversity; 5, the enormity of tax evasion crime investigation work; 6, the causes of the complexity of the crime of evading taxes. The article also analyzes the crime of evading taxes arising from the subjective and objective factors. The subjective factors include: 1, excessive desire leads to serious egoism 2, lead to the excessive tendency; the desire to get rich greed motive; 3, ignoring the interests of the state of mind; 4, "public" psychology for the sake of local interests. The objective ones are: 1, the tax agency will consciousness; 2, Part of the tax system is not reasonable; 3, tax collection and management can not keep up with the needs of development; 4, other factors.
The second part, the crime of evading taxes in common means of account disposal. Means of crime of evading taxes can be summarized as three: 1, forged, altered, concealed, unauthorized destruction of accounting books, accounting vouchers; 2, in the book of overstating expenses or not, lower income; 3, after being notified by the tax authorities and refused to declare declare or make a false tax return. In view of the practice of tax evasion crime mostly on account of cheating, to deceive, tax evasion, used in this part according to the different objects of Taxation will be China's current tax is divided into tax, income tax, property tax, resource tax, tax five tax division method of behavior, and according to the different taxes, account of the common crime of evading taxes used in evading taxes accounting treatment. Among them because of different taxes in the tax in different position, focus on the evasion of turnover tax, income tax accounting.
Means.
The third part is the investigation method of the crime of tax evasion. This part mainly introduces the general of the crime of tax evasion.
Methods of investigation, including: inquiry, audit, investigation and forensic accounting. The situation of no account
In the second part of the common means of account disposal, the audit should be used in the investigation of
In the first place, it introduces the most basic and essential technical methods used in the investigation of crime and the acquisition of evidence.
Including review, review, check, comparison, analysis, verification, investigation, inventory
Method, adjustment method, and then according to the tax classification method to audit the tax evasion in detail.
Other methods of investigation are omitted.
The fourth part, the shortcomings and suggestions of the current investigation system for the crime of tax evasion. This part of this part is ten pairs of current bodies
The investigation right of the public security organs and the inspection right of the tax authorities are not in the investigation of the cases of tax evasion.
In the case of separation, the interest orientation of the investigation and tax authorities in dealing with the tax evasion cases is different and now
The general establishment of the "liaison office against tax related crimes" has been unsatisfactory in the work, and it has put forward it.
The tax police should be set up to increase the strength of the tax evasion and other tax related crimes. The reasons are three:
1, the establishment of the tax police is determined by the importance of tax; 2, the establishment of the tax police is to solve the above
The system is short of the actual needs of the problems; 3, the establishment of the tax police is quite feasible.

【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：D918

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