偷税案件侦查

【作者】 牛恩亮；

【导师】 郭晓彬；

【作者基本信息】 西南政法大学 ， 法律， 2003， 硕士

【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。更多还原

【Abstract】 Tax revenue is a significant source of domestic financial revenue and of accumulation fund for socialism construction, and also a vital economic lever for controlling production, consumption and national revenue. It is of great importance for the government to enhance control of taxation, and to ensure a continual increase of tax revenue.Crime of evading taxes is the most common and serious crime happening in the economic area of tax revenue. In the near past years, due to various causes, the number of cases concerning crime of evading taxes have been increasing ceaselessly, in which cases means of this crime varied a lot and the total amount of tax revenue evaded tends to be more and more shocking. Therefore, it has greatly impeded the order of social ism market economy, and should be stopped immediately. This body of essay examines the practical work of police investigations, researches into the usual methods of account disposal and police investigation, and presents proposals on better methods of controlling and investigating into crime of evading taxes. The whole essay is about 26000 words, divided into four parts besides the introducing part.Part I, general statement on cases of evading taxes. Here the concept and components’ character of the crime of evading taxes are summarized, which leads to six characteristics hereof as follows: 1. the symbiotic relationship between crime of evading taxes and tax revenue; 2. the blending character of crime of evading taxes with general violations against tax law; 3. the tendency towards seriousness of crime of evading taxes; 4. the hidden character and variety of crime of evading taxes; 5. the hardness of police investigation into crime of evading taxes; 6. the complicacy of cause of crime of evading taxes. Also this essay analyses the subjective and objective factors of causing crime of evading taxes. The subjective ones are: 1. serious egocentric tendency due tofulsome desire; 2. greed motive from overmuch desire for wealth; 3. disregard of nation’s interests; 4. "public concern" for local benefit. And the objective ones are: 1. poor consciousness of social duty of paying taxes; 2. unreasonableness in partial taxation system; 3. the laggard system of administrative work of tax revenue collection; 4. other factors.Part II, regular account disposal methods in crime of evading taxes. Means of crime of evading taxes can be generalized as the following: 1. to forge, alter, conceal, destroy without authorization account book and accounting vouchers; 2. to make false record of the account book by adding to the amount of expense or, omit or deduct the sum of income; 3. to refuse to declare when notified to do so by the taxing authorities, or declare falsely. Considering the fact that in practice most conducts of crime of evading taxes take the account book as an object, the author adopts a special method of classifying taxes which, according to their different objects of taxation, divides the existing taxes into five groups: circulation tax, income tax, property tax, resource tax, conduct tax. Therefore, the common seen means of account disposal in crime of evading taxes is discussed respectively according to these different kinds of taxes. Further, the means of account disposal of evading circulation tax and income tax are discussed as key points.Part III, methods of investigation of crime of evading taxes. This part deals with the regular means of investigation, including: inquiry, account check, no account or false account cognizance, and judicial expertise. Here the account check is the main part discussed, which is the basic practical methods of gaining evidence for proving illegality, and which includes methods of examination, review, check, comparison, analysis, certification, inquiry, inventory check, adjusting, and so on.Part IV, defects in the existing investigation system into crime of evading taxes and proposals for improvement. Considering theexisting facts that the right of investigation of the police agencies and the right of examinatio更多还原