偷税案件侦查

发布时间：2018-04-17 03:28

本文选题：偷税 + 案件　；参考：《西南政法大学》2003年硕士论文

【摘要】： 税收是国家组织财政收入、积累社会主义经济建设资金的重要来源，是国家对市场经济活动实行宏观调控，调节生产、消费和国民收入的重要经济杠杆。国家加强对税收的管理，保证税收不断增长，对于促进国民经济的发展，增强综合国力，不断提高和改进人民的物质文化生活，都具有重要意义。偷税罪是税收经济领域中发生最普遍、危害最严重的犯罪形式。近年来，由于种种原因，偷税案件有增无减，且花样不断翻新，手段更加多变、隐蔽，偷逃数额也更加令人触目惊心，严重破坏了我国社会主义市场经济秩序，危害极大，必须予以严厉打击。本文以侦查工作的实际需要为着眼点，对偷税犯罪中的常见帐务处理手段、侦查方法进行了探讨，并针对现行体制的不足，对更好地防控、侦查偷税案件提出了粗浅看法。全文大约26000字，除引言外共分为四个部分。第一部分，偷税案件概述。该部分简要介绍了偷税案件的概念、偷税罪的构成特征，总结指出偷税犯罪的六个特点：1、偷税犯罪与税收的共生性；2、偷税犯罪与一般税收违法行为的交融性；3、偷税犯罪危害的日趋严重性；4、偷税犯罪手段的隐蔽性、多样性；5、偷税犯罪侦查工作的艰巨性；6、偷税犯罪产生原因的复杂性。文章还分析了偷税犯罪产生的主客观因素。其中，主观方面的影响因素包括：1、过分的需求欲望导致的严重利己倾向；2、过分的发财欲望所导致的贪婪动机；3、漠视国家利益的心态；4、为地方利益着想的大“公”心理。客观方面的影响因素包括：1、纳税社会意识差；2、部分税制不合理；3、税收征管跟不上发展需要；4、其他因素。第二部分，偷税犯罪中常见的帐务处理手段。偷税犯罪的手段可概括为三：1、伪造、变造、隐匿、擅自销毁帐薄、记帐凭证；2、在帐薄上多列支出或者不列、少列收入；3、经税务机关通知申报而拒不申报或者进行虚假的纳税申报。鉴于实践中偷税犯罪大多是在帐上做手脚，以瞒天过海，偷逃税款，本部分采用了按征税对象不同将我国现行各税分为流转税、收益税、财产税、资源税、行为税五大税种的划分方法，并按税种不同、分述偷税犯罪在偷逃不同税种时使用的常见帐务处理手段。其中又因不同税种在整个税收中的地位不同，重点探讨了偷逃流转税、所得税的帐务处理手段。第三部分，偷税犯罪的侦查方法。本部分主要介绍了偷税犯罪的一般侦查方法，包括:调查询问、查帐、无帐假帐情况的侦查和司法鉴定。其中针对第二部分所述的常见的帐务处理手段，对侦查中要用到的查帐方法，首先介绍了侦查犯罪、取得证据所使用的最基本的实质性技术方法，包括审阅法、复核法、核对法、比较法、分析法、核实法、调查法、盘存法、调节法等，然后仍按税种划分对偷逃各税种的查帐方法做了重点论述。其他侦查方法则从略介绍。第四部分，现行偷税犯罪侦查体制的不足和建议。该部分咋十对现行体制造成的公安机关的侦查权和税务机关的检查权在偷税案件侦查中的不当分立、侦查机关和税务机关在处理偷税案件中利益取向的不同以及现在普遍设立的“打击涉税犯罪联络办公室”在工作上的不尽人意，提出了关于设立税务警察，，加大对偷税等涉税犯罪的打击力度的建议。其理由有三: 1、设立税务警察是由税收的重要性决定的;2、设立税务警察是解决上述体制不足诸问题的现实需要;3、设立税务警察有相当的可行性。
[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.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D918

【参考文献】