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针对税侦工作特点加强税侦队伍建设
引用本文:刘乃兴.针对税侦工作特点加强税侦队伍建设[J].辽宁警专学报,2001(3):4-7.
作者姓名:刘乃兴
作者单位:辽宁省大连市公安局,税侦处,辽宁,大连,116022
摘    要:危害税收征管案件侦查是刑事案件侦查的一部分,但它又有其自身特点,即被害人是国家,侦查工作没有来自直接被害单位或被害人的支持、监督和推动。因此,针对税侦工作特点,做好税侦工作,必须加大税侦队伍建设的力度,使这支队伍以良好的素质与形象承担起打击涉税犯罪,维护税收秩序的重任。

关 键 词:税侦特点  队伍建设  具体措施
文章编号:1008-5378(2001)03-0004-04
修稿时间:2001年5月25日

Strengthen Tax Investigation Team Construction in View of Tax Investigation Work Characteristics
LIU Nai-xing.Strengthen Tax Investigation Team Construction in View of Tax Investigation Work Characteristics[J].Journal of Liaoning Police Academy,2001(3):4-7.
Authors:LIU Nai-xing
Abstract:Investigation of case involving tax, as a part of criminal investigation, has characteristics of its own: The country is the victim, short of support, supervision and promotion from the direct injured unit or individual. Therefore, to do the tax investigation work well, We must strengthen the team construction in view of its characteristics, to make the team bear the heary responsibility of stricking tax crimes and defending tax revenue order with fine quality and image.
Keywords:Tax investigation  team construction  specific measures
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