【作者】 陈俊彬；

【导师】 刘志刚；

【作者基本信息】 复旦大学 ， 法律， 2010， 硕士

【摘要】 税收是国家财政收入的主要来源,是经济建设的重要支柱。而税务检查权是税收征管法赋予税务机关对纳税人、扣缴义务人履行纳税义务、扣缴义务的情况进行审查监督的法定职权,是确保国家财政收入和税收法律、法规和规章贯彻落实的重要手段。当纳税人、扣缴义务人违反税收法律,涉嫌构成犯罪,公安机关根据刑事诉讼法的规定行使侦查权,以查明案件事实,依法移送公诉机关,追究其刑事责任。在实践中,对于涉税刑事案件的查办,税务机关税务检查权和公安机关侦查权的行使,存在不衔接的问题。本文将从我国的税收和司法实践出发,通过对税务机关税务检查权和公安机关涉税案件刑事侦查权(以下简称涉税侦查权)的相关问题进行细化研究,以期提出加强税务检查权和涉税侦查权衔接的建议,以更好的服务于税收和司法实践。本论文分以下几个部分进行论述：前言：主要阐述选题的目的。由于现行法律法规和规章对税务检查权和涉税侦查权的衔接规定较为模糊,因此有必要对衔接问题进行细化研究,以便能更好的服务于税收和司法实践。第一章：主要阐述税务检查权和涉税侦查权的概念和法律依据。第二章：从制度和实践的角度出发,介绍税务检查权和涉税侦查权的衔接现状,以及存在的问题。第三章：从立法的缺陷、行政层面的配合局限以及职权边界不清晰的角度,对影响税务检查权和涉税侦查权衔接的因素进行分析。第四章：从行政权和司法权、行政处罚和刑事处罚以及贯彻宽严相济的刑事政策的角度,提出税务检查权和涉税侦查权衔接应当正确处理的几个关系。第五章：针对立法和实践中存在的影响衔接的因素,提出完善税务检查权和涉税侦查权衔接的建议。结论：只有完善制度,建立法律和制度保障,各司其职,完善和健全工作机制,完善监督机制,充分发挥检察机关的作用,才能够完善税务检查权和涉税侦查权的衔接。更多还原

【Abstract】 Taxation is the main source of the finance income and the backbone of economy system in a state. Tax inspection is the legislative authority to check and supervise whether the taxpayers practice their duty according to the law. It is also an important means to ensure the implementation of the taxation law. if the taxpayer violates the taxation law, the police station will carry out the investigation to find out the truth of the case, and prosecute him for criminal offense. Practically, in the battles against tax-involved crime, there are usually inconsistent actions between the taxation authority and the police station. In this paper, based on the intensive study of the relevant problems about the power of tax inspection and that of investigation on tax-involved crime, it is suggested that these two kinds of power should be enforced in a more consistent way in order to realize our tax policy. This paper consists of the following parts:Preface:to clarify the purpose of choosing this topic.Chapter one:to clarify the concept and the legislation basis of tax inspection and investigation on tax-involved crimeChapter two:to present the situation of the conjunction of tax inspection and investigation on tax-involved crime and point out the existing problems.Chapter three:to analyze the problems of disconnection of tax inspection and investigation on tax-involved crime.Chapter four:to point out what relations should be properly dealt with in solving the problems of disconnection of tax inspection and investigation on tax-involved crime.Chapter five:to suggest how to improve the authority connection of tax inspection and investigation on tax-involved crime.Conclusion:only when we establish a reasonable legislation system, in which both administrative department and law enforcement authorities can fulfill their respective roles under the supervision of the people, can we improve the connection mechanism of tax inspection and investigation on tax-involved crime.更多还原