本文選題：涉稅犯罪 + 成因��； 參考：《吉林大學(xué)》2007年碩士論文

【摘要】： 涉稅犯罪問(wèn)題一直是理論界和經(jīng)偵實(shí)戰(zhàn)部門(mén)關(guān)注的熱點(diǎn)和研究的重要課題。本文中,筆者從我國(guó)涉稅犯罪的概念和分類(lèi)入手,在分析涉稅犯罪的成因并回顧了涉稅犯罪的歷史發(fā)展規(guī)律的基礎(chǔ)上,對(duì)未來(lái)涉稅犯罪的發(fā)展趨勢(shì)做出了預(yù)測(cè)。最后針對(duì)上述涉稅犯罪的成因和走勢(shì)預(yù)測(cè),依據(jù)犯罪學(xué)和偵查學(xué)原理,從總體思路、機(jī)構(gòu)和機(jī)制建設(shè)以及強(qiáng)化偵查工作舉措方面,探討了預(yù)防和打擊該類(lèi)犯罪的對(duì)策,提出了包括立法完善、凈化經(jīng)濟(jì)環(huán)境,健全經(jīng)偵基礎(chǔ)工作,強(qiáng)化司法打擊等方面的具體對(duì)策。通過(guò)以上分析和探討,力求為有效懲治和預(yù)防涉稅犯罪做些有益的研究。
[Abstract]:The problem of tax-related crime has always been a hot topic and an important research topic in the field of theory and economic investigation. In this paper, the author starts with the concept and classification of tax-related crimes in China, analyzes the causes of tax-related crimes and reviews the historical development laws of tax-related crimes, and forecasts the development trend of tax-related crimes in the future. Finally, according to the causes and trend prediction of the tax-related crimes mentioned above, according to the principles of criminology and investigative science, this paper probes into the countermeasures to prevent and combat this kind of crimes from the aspects of the overall thinking, the construction of institutions and mechanisms, and the measures to strengthen the investigation work. The concrete countermeasures include perfecting legislation, purifying the economic environment, perfecting the basic work of economic investigation, strengthening the judicial attack and so on. Through the above analysis and discussion, we try to effectively punish and prevent tax crimes to do some useful research.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：D917

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳旭;;我國(guó)涉稅犯罪現(xiàn)狀、趨勢(shì)與偵查對(duì)策探析[J];鐵道警官高等專(zhuān)科學(xué)校學(xué)報(bào);2011年01期

相關(guān)碩士學(xué)位論文 前2條

1 熊利民;涉稅犯罪及防治對(duì)策[D];華東政法大學(xué);2012年

2 李盛美;我國(guó)逃稅犯罪研究[D];湘潭大學(xué);2012年

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本文編號(hào)：1941642