当前涉税案件“中间人”问题初探

从经侦实践看,涉税犯罪案件中的“中间人”犯罪日益突出,严重危害税收征管秩序,已成为当前打击涉税犯罪中的一个重点、难点问题。该类犯罪的成员一般分为三大类,并存在依托当地特色市场、呈现专业化与职业化趋势、小规模纳税人的企业业主和个体经营户较多、流窜作案和向快捷安全、科技含量较高的现代网络、手机短信等销售方向发展等特点,作案手段的基本组成和基本环节有自身的规律。只有突破“中间人”环节,才能更好地整体打击涉税犯罪。

The Initial Research on "The Intermediate" in the Tax Case

Along with the tax administration measure unceasingly consummating and the dynamics of economic crime investigation department to attack the tax crime increased,the tax crime shape also unceasingly presents the new characteristic.Looking from the economic crimes investigation practice,in the tax crime case;the intermediate crimes are prominent day by day,and it has severely impaired tax revenue collection management order and it has become the difficult and important question of attack the tax revenue crime current.