| 析涉税渎职犯罪的特点、表现形式 |
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| 引用本文： | 万学军.析涉税渎职犯罪的特点、表现形式[J].辽宁公安司法管理干部学院学报,2008(4):36-38. |
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| 作者姓名： | 万学军 |
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| 作者单位： | 辽宁省海城市人民检察院,辽宁 海城,114200 |
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| 摘 要： | 涉税渎职犯罪,严重破坏国家正常的税收征管秩序,给国家和人民利益造成重大损失。因此,严厉打击涉税渎职犯罪,熟悉和掌握涉税渎职犯罪的特点、表现形式,维护正常的税收征管秩序,是检察机关反渎职侵权部门全面履行检察监督职能的一项重要任务。
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| 关 键 词： | 涉税渎职犯罪 税收征收管理 |
On the features and expressions of the crime of tax-related dereliction of duty |
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| Wan Xuejun.On the features and expressions of the crime of tax-related dereliction of duty[J].Journal of Liaoning Administrators College of Police and Justice,2008(4):36-38. |
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| Authors: | Wan Xuejun |
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| Institution: | Wan Xuejun (Haicheng City Province People＇s Procuratorate, Haicheng, Liaoning 114200, China) |
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| Abstract: | The crime of tax-related dereliction of duty seriously damaged the normal order of the national tax collection and management and the interests of the state and the people.As a result,crack down on the crime of tax-related dereliction of duty,familiar with its characteristics and manifestations and safeguard the normal order of tax collection and management,is an important task for the anti-malfeasance departments of the prosecution to carry out the functions of prosecutor supervision. |
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| Keywords: | the crime of tax-related dereliction of duty tax collection and management |
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