稅務(wù)警察制度研究
發(fā)布時(shí)間：2019-05-18 04:33
【摘要】： 所謂稅務(wù)警察是指專門設(shè)立的運(yùn)用國家強(qiáng)制力對稅務(wù)違法犯罪活動進(jìn)行偵查的執(zhí)法人員。隨著國家功能的進(jìn)一步強(qiáng)化，以及稅收在國家收支中核心地位的凸現(xiàn)，建立稅務(wù)警察己成為市場經(jīng)濟(jì)發(fā)達(dá)國家一種普遍的現(xiàn)象。 在我國，，雖然民國初年曾出現(xiàn)以“緝私營隊(duì)”為代表的稅務(wù)警察的前身，卻并未得以延續(xù)。隨著我國與稅收國家的逐漸相容，建立專門化的稅收警察制度，更能有效地體現(xiàn)打擊涉稅犯罪的必要性、涉稅案件的特殊性以及稅收工作應(yīng)有的偵查性，從而切實(shí)保證稅法實(shí)施的有效性，解決稅務(wù)機(jī)關(guān)與公安機(jī)關(guān)工作配合中存在的難題。從可行性方面考察，建立稅務(wù)警察制度可實(shí)現(xiàn)稅務(wù)機(jī)關(guān)專業(yè)優(yōu)勢與公安機(jī)關(guān)偵查優(yōu)勢的互補(bǔ)；同時(shí)修訂后的刑法、刑事訴訟法等法律法規(guī)為建立稅務(wù)警察提供了直接的法律依據(jù)；各地稅務(wù)機(jī)關(guān)同當(dāng)?shù)毓矙C(jī)關(guān)聯(lián)手打擊涉稅犯罪活動的一些成功做法，也為建立稅務(wù)警察機(jī)構(gòu)積累了豐富的實(shí)踐經(jīng)驗(yàn)。 綜合考察意大利、俄羅斯、德國、日本、美國等國家的已有稅務(wù)警察制度，我們可以將稅務(wù)警察制度分為獨(dú)立的稅務(wù)警察制度和稅務(wù)違法案件調(diào)查局制度兩種模式，稅務(wù)警察制度必須立足于本國國情，并賦予稅務(wù)警察較大的稅務(wù)偵查權(quán)。雖然我國目前進(jìn)行了以黔西南州稅務(wù)警察大隊(duì)為代表的稅務(wù)警察制度創(chuàng)新，但是整體而言，仍存在執(zhí)法主體不明確、機(jī)構(gòu)不統(tǒng)一、對稅偵工作認(rèn)識不一等缺陷。筆者認(rèn)為，稅務(wù)警察應(yīng)歸屬于稅務(wù)行政機(jī)關(guān)比較妥當(dāng)，在國家稅務(wù)總局設(shè)立稅收犯罪偵查局，按大區(qū)設(shè)立稅收犯罪偵查分局，系統(tǒng)內(nèi)實(shí)行垂直領(lǐng)導(dǎo)，同時(shí)應(yīng)當(dāng)進(jìn)一步明確稅務(wù)警察的權(quán)力與職責(zé)，加強(qiáng)人才建設(shè)與技術(shù)裝備，并制定和修改相關(guān)法律法規(guī)。
[Abstract]:The so-called tax police refers to the special use of national coercive force to investigate tax illegal and criminal activities of law enforcement personnel. With the further strengthening of the function of the state and the emergence of the core position of tax revenue and expenditure in the national revenue and expenditure, the establishment of tax police has become a common phenomenon in the developed countries of the market economy. In our country, although the predecessor of the tax police represented by the "private arrest team" appeared in the early years of the Republic of China, it has not been continued. With the gradual compatibility between our country and the tax country, the establishment of a specialized tax police system can more effectively reflect the necessity of cracking down on tax-related crimes, the particularity of tax-related cases and the investigation of tax work. In order to ensure the effectiveness of the implementation of the tax law and solve the problems existing in the cooperation between the tax authorities and the public security organs. From the point of view of feasibility, the establishment of tax police system can complement the professional advantages of tax authorities and the investigation advantages of public security organs. At the same time, the revised criminal law, criminal procedure law and other laws and regulations provide a direct legal basis for the establishment of tax police; Some successful practices of local tax authorities and local public security organs in cracking down on tax-related criminal activities have also accumulated rich practical experience for the establishment of tax police institutions. By comprehensively investigating the existing tax police systems in Italy, Russia, Germany, Japan, the United States and other countries, we can divide the tax police system into two models: the independent tax police system and the tax illegal investigation Bureau system. The tax police system must be based on the national conditions and give the tax police greater tax investigation power. Although our country has carried on the tax police system innovation represented by the Qiannan state tax police brigade at present, but on the whole, there are still some defects, such as the law enforcement subject is not clear, the organization is not unified, the understanding of the tax investigation work is different and so on. The author believes that it is more appropriate for the tax police to belong to the tax administrative organs. The tax Crime investigation Bureau should be set up in the State Administration of Taxation, and the tax Crime investigation Bureau should be set up according to the region, and vertical leadership should be carried out in the system. At the same time, we should further clarify the powers and responsibilities of the tax police, strengthen the construction of talents and technical equipment, and formulate and amend relevant laws and regulations.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D631
[Abstract]:The so-called tax police refers to the special use of national coercive force to investigate tax illegal and criminal activities of law enforcement personnel. With the further strengthening of the function of the state and the emergence of the core position of tax revenue and expenditure in the national revenue and expenditure, the establishment of tax police has become a common phenomenon in the developed countries of the market economy. In our country, although the predecessor of the tax police represented by the "private arrest team" appeared in the early years of the Republic of China, it has not been continued. With the gradual compatibility between our country and the tax country, the establishment of a specialized tax police system can more effectively reflect the necessity of cracking down on tax-related crimes, the particularity of tax-related cases and the investigation of tax work. In order to ensure the effectiveness of the implementation of the tax law and solve the problems existing in the cooperation between the tax authorities and the public security organs. From the point of view of feasibility, the establishment of tax police system can complement the professional advantages of tax authorities and the investigation advantages of public security organs. At the same time, the revised criminal law, criminal procedure law and other laws and regulations provide a direct legal basis for the establishment of tax police; Some successful practices of local tax authorities and local public security organs in cracking down on tax-related criminal activities have also accumulated rich practical experience for the establishment of tax police institutions. By comprehensively investigating the existing tax police systems in Italy, Russia, Germany, Japan, the United States and other countries, we can divide the tax police system into two models: the independent tax police system and the tax illegal investigation Bureau system. The tax police system must be based on the national conditions and give the tax police greater tax investigation power. Although our country has carried on the tax police system innovation represented by the Qiannan state tax police brigade at present, but on the whole, there are still some defects, such as the law enforcement subject is not clear, the organization is not unified, the understanding of the tax investigation work is different and so on. The author believes that it is more appropriate for the tax police to belong to the tax administrative organs. The tax Crime investigation Bureau should be set up in the State Administration of Taxation, and the tax Crime investigation Bureau should be set up according to the region, and vertical leadership should be carried out in the system. At the same time, we should further clarify the powers and responsibilities of the tax police, strengthen the construction of talents and technical equipment, and formulate and amend relevant laws and regulations.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D631
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1 鄔學(xué)斌,黃羅
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