虚开增值税专用发票犯罪侦控路径研究

增值税是我国现有最大的税种,虚开增值税专用发票犯罪严重扰乱我国增值税的管理秩序,侵害国家税务的债务关系。新时期,虚开增值税专用发票犯罪不断呈现新特点、新情况,给侦控工作带来新挑战。对虚开增值税专用发票犯罪的侦查工作要从完善证据链条、重视资源整合、坚持追本溯源着力,防控工作应从完善信用体系、事中严打、建章立制三个方面有理有序有节推开,为稳定社会经济发展秩序积蓄动能。     

论毒品犯罪案件的特征及侦办对策

近年来毒品犯罪呈现多发态势,有力打击毒品犯罪、遏制毒品犯罪案件的再发展是当前公安工作的一项重要内容。毒品犯罪案件具有的团伙性、跨区域性、手段隐蔽、智能化对抗性明显和犯罪证据收集困难等特点。毒品犯罪案件的侦查需要注意选择恰当的时机,正确使用技术侦查和诱惑侦查手段,并加强视听资料的运用。     

制贩假证犯罪的现状及应对措施

制贩假证犯罪日渐猖獗,具有犯罪主体的地域性和亲缘性明显、犯罪日益组织化、犯罪手段信息化、犯罪人员的反侦查能力较强等特点。制贩假证犯罪之所以屡禁不止,除了存在市场需求、暴利驱使和犯罪成本低的原因外,还有政府相关部门对制贩假证违法犯罪的防控与打击不力等因素。为了更有效地打击和防控制贩假证犯罪,应加强在实体空间和虚拟空间的阵地控制,同时运用前置性侦查模式,主动查控犯罪,并且综合各警种力量,整体联动,发挥合力。     

加强增值税专用发票的管理和监控——访国家税务总局流转税一司司长李剑宝

资深税务专家李剑宝参与了今年税制改革政策的制定,他介绍说,作为今年几大改革举措之一的税制改革,其核心就是要建立起以增值税为主体的流转税制度。增值税的最大特点是增值税专用发票税款抵扣,即上个环节已交的税款可以抵扣本环节销项税款,抵扣的依据主要是增值税专用发票上注明的税额。这样做的好处是既可以避免重复征税,又可以控制偷税漏税,对公平税负、促进竞争以及促进社会主义市场经济体制的建立,有着十分积极的意义。国际上市场经济发达的国家大都采用增值税制度。     

我国涉税犯罪现状、趋势与侦查对策探析

当前,我国涉税犯罪总体呈高发态势,涉税犯罪逐渐呈现出总量继续上升,犯罪主体、侵害领域及地域泛化的宏观趋势和虚开发票犯罪、骗取出口退税犯罪发案增多,逃税犯罪、制售假发票犯罪发案减少的微观趋势。公安机关应当经营警税大情报系统,提升侦查信息化水平;拓宽案件来源渠道,把握侦查主动;强化立案审查;将内查与外调相结合,形成证据锁链,从而加强打击涉税犯罪的能力。     

法益路径下虚开增值税专用发票罪的限制处罚

虚开增值税专用发票罪的法益并不是一个已经取得共识的命题。囿于法益理解的差异,对于虚开增值税专用发票罪处罚流变的讨论难以有效地展开。法益的确定,成为本罪限制处罚的开端。不同于以往的“增值税专用发票管理秩序说”与“国家税收利益说”,双重法益说通过阻挡层法益与背后层法益两个层次的设置,不仅能恰当说明本罪的社会危害性,亦能确保本罪在刑罚体系上与相关犯罪相适应,从而为限制处罚的讨论提供合适的基点。     

浅谈管内货盗犯罪的特点及打防对策

近年来,管内货盗犯罪活动呈现出针对性强、得逞率高、手法多样、作案频繁等特点。作案成本不高、防范意识不强、监督管理不力、基础工作不实、技防设备不全,是货盗案件居高不下的原因。加强对货盗犯罪的防范和打击,遏制货盗案件多发,应当做到：完善＂两个系统＂,加强物资短少情况核查;拓展查缉领域,加强货场站车查堵工作;夯实基础工作,加强货场阵地控制;强化专案侦查,保持对货盗犯罪的高压态势;落实综合治理,营造良好的货场治安环境。     

秘密侦察兴起背景探究

秘密侦察作为一类非强制性侦查措施,在我国侦查实践领域得到了愈发普遍的适用,相应的立法工作也提上议事日程.考察国际社会与我国秘密侦察的兴起过程,犯罪类型与形成的嬗变、常规侦查手段控制增强以及社会转型和社会控制方式的转变是秘密侦察兴起的三个主要因素.     

动车组列车旅财案件的特点及侦控对策

动车组列车旅财案件近期呈现急剧上升并有蔓延之势。动车旅财犯罪的打防工作本身存在发现控制难、捕捉现行少、侦破效率低等问题。各铁路公安部门应根据此类案件的规律特点,结合铁路刑侦工作的实际,坚持打防并举的方针,建立打击动车组旅财犯罪的工作机制,加强打击现行犯罪队伍专业建设和战术研究,重视对动车组发案信息的采集分析,提高经营侦查和串并能力等是打击动车组列车旅财案件的有效对策。     

关于查堵犯罪的实践与思考

作者结合查堵犯罪工作实践 ,从理论上界定了“查堵犯罪”的概念 ,阐述了查堵犯罪的内涵和目的的明确性、对象的普遍性和不确定性、手段的合法性三个明显特征 ,从侦查权、盘问检查权、查验身份证权、检查危险品权、刑事强制权等方面提出了查堵犯罪的法律依据 ,从直接效果和潜在功能两大方面总结了查堵犯罪的意义 ,认为查堵犯罪具有震慑和预防犯罪的功能 ,具有区域控制的功能 ,是传统的“从案到人”侦查模式的革命 ,具有主动性强、破案成本低、发展潜力大的优势。查堵犯罪工作并非仅适用于铁路公安机关 ,也广泛适用于地方公安机关 ,理由在于 :一是流窜犯罪、负案逃犯大量增加 ,为查堵手段的运用提供了广阔的空间 ;二是各级地方公安机关控制道路和城市出入口 ,具备查堵犯罪的良好条件。开展查堵犯罪工作 ,必须有专门警力 ,建立工作机制 ,具备识别、审查技能和必要的保障条件等。     

Intervention analysis of electoral tax cycle: The case of Japan

This paper analyzed the impact of elections on tax policy in Japan using an ARIMA (autoregressive integrated moving average)-intervention analysis from 1953 through 1992. We used discretionary tax revenues, which means the changes in tax receipts attributable to changes in the tax code, rather than automatic tax revenues due to business cycles in the economy. The result of this study shows that there is a political tax cycle in Japan. That is, discretionary tax revenues decrease with a statistically significant amount in a year immediately before elections for the House of Representatives. This may be due to the fact that election timings in Japan with a parliamentary system become endogenous.     

The Tax That Failed: The VAT in Niger

The value-added tax (VAT) requires considerable sophistication on the part of both the taxpayers and the tax authorities in order to function effectively; not all countries meet this criteria. After Niger implemented the VAT in 1986, instead of realizing an increase in tax revenue it witnessed a decline, creating a major budget crisis. This article discusses why the VAT was an inappropriate choice for Niger, analyzes the reasons for the decline in tax revenue, and proposes alternative policies consistent with the administrative capacity of the Niger government and the existing socioeconomic environment.     

The Value-Added Tax in Ghana

Ghana's Parliament enacted a value-added tax (VAT) in December 1994, with collection to begin on March 1, 1995. The short preparation period proved fatal for the tax. However, the nation's fiscal problems continue and the government is resolved to reintroduce the tax in 1998. This article reviews the structure of the failed tax, showing how it would have been a more effective general consumption tax than the system it would have replaced, examines the reasons for its untimely demise, and considers prospects for a successful reintroduction of the tax. Ghana's experience with the VAT can hold important lessons for countries contemplating the introduction of such a tax.     

VAT Revenues in the Russian Federation: The Role of Tax Administration in Their Decline

Value added taxes (VATs) are important major revenue sources worldwide, yet keeping these taxes as easy to administer as possible is often overlooked. A poorly administered VAT raises less revenue than possible and can change the very nature of the tax, resulting in unintended economic distortions. This article analyzes the experience with the VAT in the Russian Federation and provides evidence that poor tax administration both contributed to the decline of VAT revenues beginning in 1993 and continues to hamper VAT revenue collection today. Administrative issues must not be ignored when implementing a consumption-based tax like the VAT.     

Regulating business or policing crime? Tracing the policy convergence between taxation and crime control at the local level

Policing is commonly associated with street‐level crime, whereas regulation is instead associated with the complexities of business and market governance. However, this distinction has been questioned by recent research and it seems that the worlds of regulation and policing are tending to merge. Still, little is known about how this convergence is unfolding. By following the intersection of two international policy‐level processes – the financialization of organized crime and the upgraded monitoring of tax evasion – down to the level of organizational practice in the Swedish restaurant trade, this article contributes to an understanding of the institutional dynamic behind the recent convergence. At the same time, it discusses the conceptual relationship between policing and regulation, and the counter‐arguments that may be needed to overcome the distinction between the two. I specifically address the neglected issue of the differential social valuation of “crime” and “business,” and find that it is relativized by a common focus on unreported transactions.     

A GOODS AND SERVICES TAX (GST) AND THE SMALL BUSINESS SECTOR: SOME CANADIAN REFLECTIONS

Abstract: In recent years, several Pacific Rim nations have introduced a goods and services tax (GST), similar (in some respects) to European value-added tax (VAT). Countries with GST include New Zealand, Western Samoa and Canada. In the 1993 Australian federal elections, a major issue was whether or not to introduce GST.
New taxes are seldom popular, but particularly in Canada the introduction of GST caused extraordinary concern in the small business sector which was faced with compliance costs exceeding $1 billion. This article is a case study of the Canadian experience, with some comparisons made with some features of other systems. Findings suggest that, in Canada, the smaller businesses which are registered for GST are burdened by an unproportional share of the burden. Managerial time of entrepreneurs is being used for increased accounting and paperwork requirements.
An understanding of GST and its difficulties may assist the small business sector in Australia and elsewhere in the Pacific Rim to be better prepared for GST-type taxation. It may also assist the sector in voicing its concerns to government, such that the policy-makers responsible for taxation matters may be responsive to the needs of the small business sector.     

Worldwide experience in sales taxation: Lessons for North America

Worldwide fiscal experience over the past twenty-five years indicates steady expansion in the political and academic constituency for expenditure taxation, including indirect taxes on consumption. Retail levies have emerged as the preferred method of indirect taxation of consumption, as older, pre-retail sales taxes have proven unsuited to modern economic structures. Increasingly, reform of sales taxation has involved a shift to one particular form of tax, the European Community type of value-added tax (VAT). This consumption tax option is again a topic of policy debate in North America, particularly in Canada where a VAT was under active consideration in 1985.This paper sifts through worldwide experience with broad-based sales taxes to identify lessons for tax policy in North America both in the short and longer-run. It indicates that the reputation of such taxes as regressive instruments may have been much exaggerated, and that in any case methods are available, particularly in Canada, for resolving equity issues in sales taxation. The VAT is shown to have marginal economic and administrative advantages over single-stage federal retail taxes in both Canada and the US. However, these advantages are not nearly so significant as in European countries where the VAT was adopted there. Further, sensible debate over the merits and limitations of the VAT in North America will call for much closer scrutiny of the problems unique to this form of tax. Finally, three political issues that were not significant in Europe will likely have an important bearing on any future choices of sales tax instruments, both in the U.S. and in Canada.     

论现场勘验人员的安全防护

现场勘验人员的安全防护理应是现场勘查技术中现场保护的主要研究内容。长期以来,对现场保护的研究只是片面强调了对现场的保护,对现场上痕迹、物品及尸体的保护,而对现场勘验人员的安全防护却仅依靠其自身的生活与工作经验,或只是师徒传承等基础之上的自发、盲目的行为。目前,在现场勘验过程中的人员伤亡事故频频发生,教训屡见不鲜,使得现场勘验人员的安全防护成为现场保护薄弱、滞后的研究领域。现场勘验工作本身就是一个需要全体参与人员相互协作配合的团队工作,现场勘验人员的安全防护自然也概莫能外。     

Surviving a Revenue Collapse: Shortfall and Recovery in California

Substantial revenue shortfalls have to be reckoned with, no matter what their cause or what the cost. California found itself in such a situation late in the 1987–88 fiscal year. On April 22, 1988,' it ascertained that tax receipts were falling behind forecasted revenues. This led to the prediction of a $1 billion shortfall for California in 1987–88 and again in 1988–89. The article reviews the causes of the shortfall and describes the actions taken by the governor and the legislature to balance the budget.     

Expenditures and receipts in state and local government finances: Comment

The aim of this note has been to show that Marlow and Manage's (1987) paper suffers from serious methodological problems due to the non-stationary data series used and the arbitrary lag lengths employed. Use of appropriate stationarity tests and optimal lag lengths of the variables change some of the basic conclusions of their paper. Contrary to their suggestion, the presence of a feedback between local tax receipts and expenditures imply that local governments should be concerned with the implication of their spending and revenue-enhancing decisions on their budget. Decisions to increase current expenditures may lead to higher future taxes. Similarly, efforts to impose higher taxes to reduce budget deficits at the local government level may be futile due to a subsequent increase in spending.