涉税犯罪案件查处中的刑事诉讼若干问题研究

发布时间：2018-05-07 21:17

本文选题：涉税犯罪 + 查处　；参考：《中国政法大学》2011年硕士论文

【摘要】：近年来,随着我国经济社会的高速发展,涉税违法犯罪案件也呈现出递增的趋势。从涉税案件的查处实践来看,不外乎涉及两大方面的执法程序:一是税务机关针对涉税违法行为的行政处理程序;二是公安机关针对涉税犯罪的刑事查处程序。税务机关在查处税务案件的过程中,根据有关行政法律法规,依据案件违法事实、情节及结果等对案件进行相应的行政处理,如果发现所查处的案件涉嫌刑事犯罪,就将案件移送至公安机关,由公安机关追究犯罪嫌疑人的刑事责任,这是行政处理程序和刑事查处程序的衔接。笔者将这种“查处和衔接”界定为“涉税犯罪案件查处”。实践中,涉税犯罪案件在被移送至公安机关后,查处工作主要是由公安机关负责完成的,表面上看案件已经不属于税务机关的管辖范围,但由于涉税犯罪案件的特殊性,查处工作除需要执法人员具有精湛的侦查技术,还要求执法人员具备财会、金融、税收等方面的专业知识和水平。这意味着涉税犯罪案件查处既涉及到不同领域执法机关的执法活动,也涉及到执法机关之间的紧密合作。也就是说,在涉税犯罪案件查处过程中,公安机关需要税务机关的密切配合与大力支持,诸如取得涉案企业或个人的资料信息、识别在涉税犯罪中实施的专业化财务手段、鉴别缴获的各类票证的真伪等,因此,在以公安机关为主导查处涉税犯罪案件的前提下,还存在着与税务机关的协作,这样就出现了查处衔接中的一系列问题。鉴于此,笔者在全面深入分析涉税犯罪案件的概念与特征的基础上,结合我国涉税执法工作实际,重点探讨了涉税犯罪案件查处中出现的有关刑事诉讼的一些问题,如关于涉税犯罪侦查权配置的问题、查处涉税犯罪案件中的证据问题、税务机关与公安机关在查处涉税犯罪案件中的衔接问题等,揭示出当前我国涉税犯罪案件查处不力的现状,从而引发对刑事查处程序方面有所欠缺的思考。通过广泛探讨世界上几个具有代表性国家的税收实践,展示出相关国家采取的一系列行之有效的治税措施,给我国涉税犯罪案件查处工作的开展提供启示。最后,笔者结合现实情况,提出了完善我国涉税犯罪案件查处工作的合理化建议,以期抛砖引玉。
[Abstract]:In recent years, with the rapid development of our country's economy and society, the cases of tax-related crimes also show an increasing trend. From the practice of investigation and treatment of tax-related cases, there are only two major law enforcement procedures involved: one is the administrative procedure of tax authorities for tax-related illegal acts; the other is the procedure of criminal investigation and punishment of tax-related crimes by public security organs. In the course of investigating and dealing with tax cases, the tax authorities shall, in accordance with relevant administrative laws and regulations, handle the cases in accordance with the facts, circumstances and results of the violation of the law. If the cases investigated and dealt with are found to be suspected of criminal offences, To transfer the case to the public security organ, the public security organ shall investigate the criminal responsibility of the criminal suspect, which is the link between the administrative processing procedure and the criminal investigation and punishment procedure. The author defines this kind of "investigation and connection" as "tax-related crime case investigation and punishment." In practice, after tax crimes are transferred to the public security organs, the investigation and handling work is mainly completed by the public security organs. On the surface, the cases are no longer within the jurisdiction of the tax authorities, but because of the particularity of the tax-related crimes, The investigation and punishment work not only needs the law enforcement personnel to have the consummate investigation technique, but also requires the law enforcement personnel to have the finance, the finance, the taxation and so on the specialized knowledge and the level. This means that the investigation and handling of tax-related crimes involves both law enforcement activities in different fields and close cooperation between law enforcement agencies. That is to say, in the course of investigating and dealing with cases involving tax crimes, the public security organs need close cooperation and strong support from tax authorities, such as obtaining the information of the enterprises or individuals involved, and identifying specialized financial means to be implemented in tax-related crimes. Therefore, under the premise of investigating and dealing with tax crimes cases, there is still a cooperation with tax authorities, so a series of problems appear in the connection of investigation and punishment. In view of this, on the basis of comprehensive and in-depth analysis of the concept and characteristics of tax-related crime cases, combined with the practice of tax-related law enforcement in our country, the author focuses on some problems concerning criminal proceedings arising in the investigation and handling of tax-related crimes. For example, on the allocation of investigation power for tax-related crimes, the investigation and handling of evidential problems in cases involving tax-related crimes, the connection between tax authorities and public security organs in the investigation and handling of cases involving tax-related crimes, and so on. This paper reveals the current situation of weak investigation and punishment of tax-related crime cases in our country, which leads to a lack of thinking on the procedure of criminal investigation and punishment. Through the extensive discussion of the tax practice of several representative countries in the world, this paper shows a series of effective tax control measures adopted by the relevant countries, and provides enlightenment for the investigation and handling of tax-related crimes in our country. Finally, combining with the reality, the author puts forward some reasonable suggestions to perfect the investigation and treatment of tax-related crimes in China.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D917;D925.2

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