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经济分析理论对涉税犯罪案件侦查之导引
引用本文:商红云.经济分析理论对涉税犯罪案件侦查之导引[J].湖北警官学院学报,2005,18(4):47-49.
作者姓名:商红云
作者单位:湖北警官学院侦查系 湖北武汉430034
摘    要:经济理论中的数理分析理论运用到对涉税犯罪案件的侦查中来,可用成本公式“收入-成本= 利润”对涉税犯罪案件的作案手法、证据搜集和线索作分析、确认,从而为经济犯罪侦查人员提供一种新的侦查方法,为涉税犯罪案件侦查创造一种新的思路。

关 键 词:数理分析理论  涉税犯罪  收入  成本  利润  侦查

The introduction of the economic analytical theory to the investigation of criminal cases related to tax
Shang Hongyun.The introduction of the economic analytical theory to the investigation of criminal cases related to tax[J].JOurnal of Hubei University of Police,2005,18(4):47-49.
Authors:Shang Hongyun
Abstract:The mathematical analytical theory in the economic theory can be applied in the investigation of crimi- nal cases related to tax,by using the formula“Income-Cost=Profit”,to justify and analyze the methods by which criminals commit crimes,and the clues and collection of evidence.It provides a new investigative method for the in- vestigators of economic crimes.
Keywords:the mathematical analytical theory  criminal cases related to tax  income  cost  profit  investigation  
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