论虚开增值税专用发票案件的协查

协查是虚开增值税专用发票案件侦查中的重要环节,其内容包括协助案件主办地公安机关调查取证、抓捕犯罪嫌疑人和深挖犯罪等。在协查中,主办地公安机关应积极推进,协作地公安机关应严密部署。当前协查中还存在诸多问题,今后应建立奖惩和保障机制,提高对协查的认识,全面传递案件信息,增强工作的时效性,加强警税协作,明确协查规范,将协查与基础业务建设相结合。

Cooperative Investigation of Making Out Special Invoice of Value-added Tax

Cooperative investigation is an important phase in the investigation of cases of making out special invoice of value-added tax.It mainly includes investigating and collecting evidence,arresting criminals or suspects,thoroughly interrogating the criminals,etc.During the process of cooperative investigation,the host public security organs shall actively press ahead and the cooperative public security organs shall carefully dispose.There exist some problems in cooperative investigation.The system of reward and punishment and the relevant guarantee mechanism need to be established in order to reinforce the efficiency and regulation of cooperative investigation.